Helix Company produces costumes used in the television and movle industries. Recently the company received an ongoing order for Samurai robes to be wom in an upcoming Japanese histoital action seties made for televtsion. The company uses a standard costing system to assist in the controt of costs. According to the standards set for these robes, the factory has a denominator activily level of 780 direct labour hours each month, which shoukd result in the prodiction of 1,950 robes. The standard costs assoclated with this level of production are as follows: During April, the factory worked anly 760 direct labour hours and produced 2000 robes. The following actual costs were recorded during the month: At standard, each robe should recquire 2.8 metres of material. Al of the motertaks purchased during the month were used in productian. 1. The materials. ptice and quantly viriances. (Indicate the effect of each varionce by selecting "F" for fovourable, "U" for unfovourable, and "None" for no effect (L.e. zero variance)-) 2. The inbour rate and efficiency varlonces. (indicote the offect of ench varionce by selecting "F*" for favoursble, "U" for unfoveuroble, and 'None" for no effect (f.e., zero variance).) 3. The variable manutacturing owerhead spending and efficincy variances (indicate the effect of eoch verinnce by selecting "F" for Tovourable, "U" for unfavouroble, snd "None" for no etfect (i.e., zero varionce).) tevoursble. "U' for unfovoursale, ond "None" for no effect (i.e., tero veriance)]