Gandolph Game Company has established the following standards for the prime costs of one unit of its chief product, dartboards.

	Standard cost	Standard quantity	standard price or rate
Direct Material	$30	15 KG	$2 per kg
Direct labor	$7.20	1.20 hour	$6 per hour
Total	$37.20

During September, Gandolph purchased 425,000 kilograms of direct material at a total cost of $935,000. The total wages for September were $226,368, 75 percent of which were for direct labor. Gandolph manufactured 27,000 dartboards during September, using 394,200 kilograms of the direct material purchased in September and 35,370 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).)

1. Direct-material price variance

2. Direct-material quantity variance

3. Direct-material purchase price variance

4. Direct-labor rate variance

5. Direct-labor efficiency variance