Helix Company produces several products in its factory, including a karate robe. The company uses a standard cost system to assist in the control of costs. According to the standards that have been set for the robes, the factory should work 1,045 direct labor-hours each month and produce 2,090 robes. The standard costs associated with this level of production are as follows:

	Total		Per Unit of Product
Direct materials	$	49,533	$ 23.70
Direct labor	$	10,450	5.00
Variable manufacturing overhead (based on direct labor-hours)	$	4,598	2.20
			$ 30.90

During April, the factory worked only 900 direct labor-hours and produced 1,900 robes. The following actual costs were recorded during the month:

	Total		Per Unit of Product
Direct materials (6,400 yards)	$	44,460	$ 23.40
Direct labor	$	9,880	5.20
Variable manufacturing overhead	$	4,370	2.30
			$ 30.90

At standard, each robe should require 3.00 yards of material. All of the materials purchased during the month were used in production.

Required:

1.	Compute the materials price and quantity variances for April: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places.)

2.	Compute the labor rate and efficiency variances for April: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places.)

3.	Compute the variable manufacturing overhead rate and efficiency variances for April: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places.)

Variance Materials price variance Variance Materials quantity variance