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. Standard Quantity or Hours per Unit of Inputs Output Standard Price or Rate Direct materials 6.9 ounces $ 7.50 per ounce Direct labor 0.5 hours $28.70 per hour Variable manufacturing overhead 0.5 hours $ 5.80 per hour The company has reported the following actual results for the product for April: Actual output Raw materials purchased Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor cost Actual variable overhead cost 8,800 units 62,000 ounces $355, 530 60,740 ounces 3,290 hours $100, 060 $ 18, 250 Required: a. Compute the materials price varlance for April. b. Compute the materials quantity varlance for April. c. Compute the labor rate variance for April. d. Compute the labor efficiency varlance 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 varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance). Input all amounts as positive values.) a. Materials price variance b. Materials quantity variance c. Labor rate variance d. Labor efficiency variance e. Variable overhead rate variance Variable overhead efficiency variance f