Fortes Incorporated 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 materiale Direct labor Variable manufacturing overhead Standard Quantity or Hours per Unit of Output 7.8 ounces 0.5 hours 0.5 hours Standard Price or Rate 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-houre Actual direct labor cost Actual variable overhead cost 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. 7,900 units 62,550 ounces 5375,430 1,650 ounces 3,530 hours 112,770 $20,899 f. Compute the variable overhead efficiency variance for April. $7.90 per ounce 30.70 per hour $6.20 per hour Note: Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero variance). Input all amounts as positive values.