Gladiar Inc. produces premium protective automotive covers. The direct materials and direct labour standards for one car cover are as follows:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost
Direct materials		6.00	metres of cloth	$	12	per metre	$	72.00
Direct labour		0.30	hours	$	14	per hour	$	4.20
Variable overhead		0.30	hours	$	7	per hour	$	2.10

Budgeted fixed overhead cost is $16,200, and the normal production volume is 2,285 car covers. Overhead is applied on the basis of direct labour-hours.

In September, the following activity was recorded:

	12,600 metres of cloth was purchased at a cost of $12.50 per metre.
	All of the material was used to produce 2,100 car covers.
	555 direct labour-hours were recorded at a total labour cost of $7,770.
Actual variable overhead cost was $5,000, and fixed overhead cost was $15,950.

Required:

1.	Compute the total direct materials cost variance for September. Compute the direct materials price and quantity variances for the month. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)

2.	Compute the total direct labour cost variance for September. Compute the direct labour rate and efficiency variances for the month. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)

3-a.	Calculate the following variances. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance). Round intermediate calculations and round "Fixed overhead volume variance and total variance" to 2 decimal places.)

3-b.	Calculate the under- or overapplied overhead. (Round intermediate calculations and final answer to 2 decimal places.)