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 1,230 direct labor-hours each month and produce 2,050 robes. The standard costs associated with this level of production are as follows:

	Total		Per Unit of Product
Direct materials	$	27,675	$ 13.50
Direct labor	$	8,610	4.20
Variable manufacturing overhead (based on direct labor-hours)	$	4,920	2.40
			$ 20.10

During April, the factory worked only 800 direct labor-hours and produced 1,500 robes. The following actual costs were recorded during the month:

	Total		Per Unit of Product
Direct materials (3,900 yards)	$	19,500	$ 13.00
Direct labor	$	6,600	4.40
Variable manufacturing overhead	$	4,800	3.20
			$ 20.60

At standard, each robe should require 1.80 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.)

	Standard Price		Actual Price		Actual Quantity	=	Variance
Materials price variance							0
						=	Variance
Materials quantity variance							0

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.)

	Standard Rate		Actual Rate		Actual Hours	=	Variance
Labor rate variance							0
						=	Variance
Labor efficiency variance							0

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.)

	Standard Rate		Actual Rate		Actual Hours	=	Variance
Variable overhead rate variance							0
						=	Variance
Variable overhead efficiency variance							0