For the month of January 2017 compute the following variances, indicating whether each is favorable (F) or unfavorable (U):

a. Direct materials price variance, based on purchases

b. Direct materials efficiency variance

c. Direct manufacturing labor price variance

d. Direct manufacturing labor efficiency variance

e. Total manufacturing overhead spending variance

f. Variable manufacturing overhead efficiency variance

g.Production-volume variance

Actual Input Qty Actual Costs Budgeted Price Flexible Incurred Purchases Usage Budget Direct materials a. Direct materials price variance, based on purchases, is S b. The direct materials efficiency variance is S Now complete the table for direct labor Actual Input Qty Actual Costs Flexible Incurred Budgeted Price Budget Direct Manuf. Labor c. The direct manufacturing labor price variance is $ d. The direct manufacturing labor efficiency variance is s Actual Input Qty Actual Costs Flexible Allocated Incurred Budgeted Price Budget Overhead Variable Manuf. OH Finally, complete the table for fixed overhead Same Budgeted Lump Sum Regardless of Output Level Actual Costs Flexible Allocated Incurred Budget Overhead Fixed Manuf. OH e. The total manufacturing overhead spending variance is S f. The variable manufacturing overhead efficiency variance is $ g. The production-volume variance is $