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.

$\backslash$table$[[$Inputs$,$Standard Quantity or$,],[$Direct materials,Hours per Unit of Output,Standard Price or Rate$],[$Direct labor,$8\mathrm{.}2$ ounces,$$6\mathrm{.}30$ per ounce$],[$Variable manufacturing overhead,$0\mathrm{.}6$ hours,$$21\mathrm{.}80$ per hour$],[,0\mathrm{.}6$ hours,$$4\mathrm{.}60$ 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

$)$

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.$)$