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.

Standard Quantity or

Hours per Unit of

Output Standard Price or Rate

Inputs

Direct materials

$8\mathrm{.}4$ ounces

Direct labor

$0\mathrm{.}6$ hours

$$6\mathrm{.}50$ per ounce

Variable manufacturing overhead

$0\mathrm{.}6$ hours

$$23\mathrm{.}80$ per hour

$$4\mathrm{.}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

$6,000$ units

$54,760$ ounces

$$299,360$

$50,410$ ounces

$3,270$ hours

$$80,810$

$$14,953$

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.

Note: 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.