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 Direct materiala Direct labor Variable manufacturing overhead Standard Quantity or Hours per Unit of Output 7.7 ounces 0.4 hours 0.4 hours Standard PECE DE Rate $ 7.60 per ounce $38.70 per hour + 6.10 per hour The company has reported the following actual results for the product for April: Actual output Raw materiala purchased actual cost of raw materiale purchased Raw materials used in production actual direct labor-hours Actual direct labor cost Retual variable overhead coat 7.750 unata 62,540 Ouncea #372, 350 59,695 ounces 2,610 hours $105,200 $ 14,942 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 (ie., zero variance). Input all amounts as positive values.) a. Materials price variance D Materiais quantity variance C. Labor rate variance d. Labor efficiency variance e Variable overhead rate variance f. Variable overhead efficiency varianco G