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 $ 5.00 5.00 kilograms $ 1.00 per kilogram Direct labor 1.00 0.20 hour $ 5.00 per hour Total $ 6.00 During September, Gandolph purchased 195,000 kilograms of direct material at a total cost of $214,500. The total wages for September were $40,404, 75 percent of which were for direct labor. Gandolph manufactured 37,000 dartboards during September, using 177,600 kilograms of the direct material purchased in September and 7,770 direct-labor hours. Required: Compute the following variances for September. Please indicate whether each variance is favorable or unfavorable.