Finch Fruit Drink Company planned to make $198,000$ containers of apple juice. It expected to use two cups of frozen apple concentrate to make each container of juice, thus using $396,000$ cups of frozen concentrate. The standard price of one cup of apple concentrate is $$0\mathrm{.}24.$ Finch actually paid $$117,151$ to purchase $403,970$ cups of concentrate, which was used to make $199,000$ containers of apple juice.

Required:

b$.$ Compute the actual price per cup of concentrate. $($Round your answer to $2$ decimal places.$)$

c$.$ Compute the standard quantity $($number of cups of concentrate$)$ required to produce the containers.

d$.$ Compute the materials price variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).($Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$ Round "Price variance" to $2$ decimal places.$)$

e$.$ Compute the materials usage variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).($Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$ Round "Usage variance" to $2$ decimal places.$)$

Answer is not complete.

$\backslash$table$[[$b$.,$Actual price,$$,0\mathrm{.}28\frac{O}{?},$per cup$],[$c$.,$Standard quantity,,$398,000\frac{O}{?},$cups$],[$d$.,$Total price variance,$$,1,432\mathrm{.}90,],[$e$.,\backslash$table$[[$Total usage$],[$variance$]],$$$,1,432\mathrm{.}80,]]$