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.

Inputs

Standard Quantity or Hours per Unit of Output

Standard Price or Rate

Direct materials

8.1

ounces

$

6.20

per ounce

Direct labor

0.6

hours

$

20.80

per hour

Variable manufacturing overhead

0.6

hours

$

4.50

per hour

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

Actual output

5,700

units

Raw materials purchased

48,300

ounces

Actual cost of raw materials purchased

$

280,560

Raw materials used in production

46,200

ounces

Actual direct labor-hours

3,160

hours

Actual direct labor cost

$

68,850

Actual variable overhead cost

$

13,405

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.)