Flandro Company uses a standard cost system and sets its predetermined overhead rate on the basis of direct labor-hours. The following data are taken from the company's planning budget for the current year: The standard cost card for the company's only product is given below: During the year, the company produced 9.360 units of product and incurred the following actual results: Required: 1. Create a new standard cost card that separates the variable manufacturing overhead per unit and the fixed manufacturing overheac per unit. 2. Compute the materlals price and quantity variances. Also, compute the labor rate and efficiency variances. 3. Compute the varlable overhead rate and efficiency varlances. Also, compute the fixed overhead budget and volume varlances. Complete this question by entering your answers in the tabs below. Create a new standard cost card that separates the variable manufacturing overhead per unit and the fixed manufacturing overhead per unit. (Round your answers to 2 decimal places.) Complete this question by entering your answers in the tabs below. Compute the materials price and quantity variances. Also, compute the labor rate and efficiency variances. (Indicate the effec of each variance by selecting " F " for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero varlance.). Input all amounts as positive values.) Complete this question by entering your answers in the tabs below. Compute the variable overhead rate and efficlency variances. Also, compute the fixed overhead budget and volume variances (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no:effect ( i.e., zero varlance.). Input all amounts as positive values.)