Find DM, DL, VOH variances

Cameron Company manufactures a single product and uses a standard-cost system. Standard Costs include the following: $ 20.00 Direct Material Direct Labor 4 lbs @ $5 per lb 3 hrs, per unit @ $5 per hour 15.00 Variable Overhead 3 hrs. @ $3 per direct labor hour 9.00 $ 84,000/12,000 units Fixed Overhead Standard Costs per Unit 7.00 51.00 Cameron had budgeted production of 12,000 units for 2020. Actual results were as follows: 15,000 units were produced and sold Direct labor costs were $228,800 for 44,000 hours Direct material purchased, 66,000 pounds for $273.900 Direct material used in production, 62,000 pounds Total actual manufacturing-overhead costs incurred, $213,000, of which $70,000 were fixed-overhead costs. Please make sure to indicated if the variance is favorable (F) or unfavorable (U)