HalfMoon Bay Surfboards manufactures fiberglass surfboards. The standard cost of direct materials and direct manufacturing labor is $201 per board. This includes 30 pounds of directmaterials, at the budgeted price of $2 perpound, and 10 hours of direct manufacturinglabor, at the budgeted rate of $14.10 per hour. Following are additional data for the month ofJuly:

1.	Compute direct manufacturing labor variances for July.
2.	Compute the actual pounds of direct materials used in production in July.
3.	Calculate the actual price per pound of direct materials purchased.
4.	Calculate the direct materials price variance.

Units completed	5,200 units
Direct material purchases	180,000 pounds
Cost of direct material purchases	$486,000
Actual direct manufacturing labor-hours	40,000 hours
Actual direct labor cost	$600,000
Direct materials efficiency variance	$1,100 F

Requirement 1.Compute direct manufacturing labor variances for July. Label each variance as favorable(F) or unfavorable(U).

Price variance
Efficiency variance
Flexible-budget variance