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. InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect materials$7\mathrm{.}0$ounces$ $7\mathrm{.}10$per ounceDirect labor$0\mathrm{.}5$hours$ $31\mathrm{.}70$per hourVariable manufacturing overhead$0\mathrm{.}5$hours$ $5\mathrm{.}40$per hour The company has reported the following actual results for the product for April: Actual output$8,500$unitsRaw materials purchased$61,970$ouncesActual cost of raw materials purchased$ $331,880$ Raw materials used in production$59,510$ouncesActual direct labor$-$hours$3,050$hoursActual direct labor cost$ $99,480$ Actual variable overhead cost$ $15,483$ 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.$)$