During June, Danby Companys material purchases amounted to 6,600 pounds at a price of $7.90 per pound. Actual costs incurred in the production of 2,300 units were as follows:

Direct labor:	$	131,835	($18.70 per hour)
Direct material:	$	37,920	($7.90 per pound)

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

Direct Labor:	Direct Material:
Quantity, 3 hours per unit	Quantity, 2 pounds per unit
Rate, $18.60 per hour	Price, $7.60 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 the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)