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 8.8 ounces $ 6.90 per ounce Direct labor 0.5 hours $ 29.70 per hour Variable manufacturing overhead 0.5 hours $ 5.20 per hour

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

Actual output 6,400 units Raw materials purchased 58,240 ounces Actual cost of raw materials purchased $ 326,720 Raw materials used in production 56,350 ounces Actual direct labor-hours 3,000 hours Actual direct labor cost $ 93,290 Actual variable overhead cost $ 14,650

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.)

a. Materials price variance Materials quantity variance c. Labor rate variance d. Labor efficiency variance e. Variable overhead rate variance f. Variable overhead efficiency variance