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 Standard Quantity or Hours per Unit of Output Standard Price or Rate

Direct materials $6\mathrm{.}9$ ounces $ $7\mathrm{.}40$ per ounce

Direct labor $0\mathrm{.}5$ hours $ $27\mathrm{.}70$ per hour

Variable manufacturing overhead $0\mathrm{.}5$ hours $ $5\mathrm{.}70$ per hour

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

Actual output $8,700$ units

Raw materials purchased $62,180$ ounces

Actual cost of raw materials purchased $ $348,670$

Raw materials used in production $60,040$ ounces

Actual direct labor$-$hours $3,280$ hours

Actual direct labor cost $ $95,820$

Actual variable overhead cost $ $17,787$

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.$)$