Golden Food Products produces special$-$formula pet food. The company carries no inventories. The master budget calls for the company to manufacture and sell $126,000$ cases at a budgeted price of $$60$ per case this year. The standard direct cost sheet for one case of pet food follows:

Direct materials$(3$ pounds @ $$2)$$ $6$Direct labor$(0\mathrm{.}25$ hours @ $$32)8$

Variable overhead is applied based on direct labor$-$hours. The variable overhead rate is $$16$ per direct labor$-$hour. The fixed overhead rate $($at the master budget level of activity$)$ is $$10$ per unit. All nonmanufacturing costs are fixed and are budgeted at $$2\mathrm{.}2$ million for the coming year.

At the end of the year, the costs analyst reported that the sales activity variance for the year was $$336,000$ favorable.

The following is the actual income statement $($in thousands of dollars$)$ for the year for Golden Food Products:

Sales revenue$ $13,800$Less variable costs$$Direct materials$824$Direct labor$1,016$Variable overhead$539$Total variable costs$ $2,379$Contribution margin$ $11,421$Less fixed costs$$Fixed manufacturing overhead$2,020$Nonmanufacturing costs$2,137$Total fixed costs$ $4,157$Operating profit$ $7,264$

During the year, the company purchased $326,000$ pounds of material and employed $34,180$ hours of direct labor.

Required:

Compute the direct materials price and efficiency variances.

Compute the direct labor price and efficiency variances.

Compute the variable overhead price and efficiency variances.

Note: For all requirements, enter your answers in whole dollars. Indicate the effect of each variance by selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no effect, do not select either option.