Following is Ford Co.s standard cost card when the company planned to produce 1000 units for the year:

Direct materials (2 yards at $12.00) $24.00

Direct labor (4.5 hours at $15) 67.50

Standard prime cost per unit $91.50

Craig uses a standard costing system.

During the year, a variable overhead rate of $2.10 per direct labor hour was used.

Actual results:

Actual number of units produced: 960

Materials purchased: 2200 yards at $11.85 per yard

Materials used in production: 1880 yards

Direct labor: 4400 hours at $14.50

Actual variable overhead: $10,000

Compute the following variences F or U

Labor efficiency variance

Materials price variance

VOH efficiency variance

Labor rate variance

VOH spending variance

Materials usage variance