Fortes Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect materials7.7ounces$7.80per ounceDirect labor0.4hours$38.70per hourVariable manufacturing overhead0.4hours$6.10per hour

The company has reported the following actual results for the product for April:

Actual output7,750unitsRaw materials purchased62,540ouncesActual cost of raw materials purchased$372,350Raw materials used in production59,695ouncesActual direct labor-hours2,610hoursActual direct labor cost$105,800Actual variable overhead cost$14,941

Required:

a. Compute the materials price variance for April.

b. Compute the materials quantity variance for April.

c. Compute the labor rate variance for April.

d. Compute the labor efficiency variance for April.

e. Compute the variable overhead rate variance for April.

f. Compute the variable overhead efficiency variance for April.

(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)