During May, Joliet 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 May.

Direct material purchased: $18,200$ yards at $$1\mathrm{.}40$ per yard

Direct material used: $9,700$ yards at $$1\mathrm{.}40$ per yard

Direct labor: $2,300$ hours at $$9\mathrm{.}17$ per hour

$$25,480$

$13,580$

$21,091$

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

Direct material: $20$ yards at $$1\mathrm{.}37$ per yard

Direct labor: $3$ hours at $$7\mathrm{.}00$ per hour

Total standard prime cost per unit of output

Required:

Compute the following variances for the month of May.

Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$

zero variance$).$