During April, Dryden Companys material purchases amounted to 8,000 pounds at a price of $7.50 per pound. Actual costs incurred in the production of 2,100 units were as follows:

Direct labor:	$	135,525	($19.50 per hour)
Direct material:	$	33,000	($7.50 per pound)

The standards for one unit of Dryden Companys product are as follows:

Direct Labor:	Direct Material:
Quantity, 3 hours per unit	Quantity, 2 pounds per unit
Rate, $19.40 per hour	Price, $7.20 per pound

Required:

Compute the direct-material price and quantity variances, the direct-material purchase price variance, and the direct-labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)