Gandolph Game Company has established the following standards for the prime costs of one unit of its During September, Gandolph purchased 257,000 kilograms of direct material at a total cost of $339,240. The total wages for September were $111,370, 80 percent of which were for direct labor. Gandolph manufactured 35,000 dartboards during September, using 231,000 kilograms of the direct material purchased in September and 15,050 direct-labor hours. Required: Compute the following variances for September. (Do not round intermediate calculations. Indicate the effect of each variance by selecting Favorable or Unfavorable. Select None and enter 0 for no effect (i.e., zero variance).)