During March, Manhattan Fabrics Corporation manufactured 520 units of a special multilayer fabric with the trade name Stylex. The following information from the Stylex production department also pertains to March.

Direct material purchased: 18,200 yards at $1.40 per yard $25,480

Direct material used: 9,700 yards at $1.40 per yard 13,580

Direct labor: 2,300 hours at $9.17 per hour 21,091

The standard prime costs for one unit of Stylex are as follows:

Direct material: 20 yards at $1.37 per yard $27.40

Direct labor: 3 hours at $7.00 per hour 21.00

Total standard prime cost per unit of output $48.40

Required:

Compute the following variances for the month of March.(Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).