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 materials Direct labor Variable manufacturing overbond Standard Quantity or Hours per Unit of Output 8.8 ounces 0.5 hours 0.5 hours Standard Price or Rate $ 6.90 per ounce $29.70 per hour $ 5.20 per hour The company has reported the following actual results for the product for April: Actual output Raw materiale purchased Actual cost of raw materiale purchased Raw materials used in production Actual direct labor-hours Actual direct labor cost Actual variable overhead cost 6,400 units 58,240 ounces $326,720 56,350 ounces 3,000 hours $ 93,290 $ 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 (.e., zero variance). Input all amounts as positive values.)