Gail Cleaners produces a commercial cleaning compound known as Carpex. The direct materials and direct labour standards for one unit of Carpex follow:

Standard Quantity

or Hours Standard Price

or Rate Standard

Cost

Direct materials $4\mathrm{.}00$ kilograms $ $2\mathrm{.}20$ per kilogram $ $8\mathrm{.}80$

Direct labour $0\mathrm{.}50$ hour $ $10\mathrm{.}00$ per hour $5\mathrm{.}00$

Variable overhead $0\mathrm{.}50$ hour $ $1\mathrm{.}30$ per hour $0\mathrm{.}65$

The budgeted fixed overhead cost is $$14,220$ per month. The denominator activity level of the allocation base is $800$ direct labour$-$hours.

During the most recent month, the following activity was recorded:

$9,300$ kilograms of material were purchased at a cost of $$2\mathrm{.}22$ per kilogram.

A total of $860$ hours of direct labour time was recorded at a total labour cost of $$9,140.$

The variable overhead cost was $$1,540,$ and the fixed overhead cost was $$14,306.$

Assume that the company produced $1,500$ units during the month, using $6,700$ kilograms of material in the production process. $($The rest of the material purchased remained in inventory.$)$

Required:

$3.$ Calculate the total under$-$ or overapplied overhead. Show all the variances calculated and indicate if each variance is favourable or unfavourable. $($Indicate the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Do not round intermediate calculations and round "Fixed overhead volume variance and total variance" to $2$ decimal places.$)$