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The standards for one case of Springfever Tonic are as follows:

Direct materials

Direct labor

$8$ pound @ $$3\mathrm{.}00$ per pound $=$$$24$

Variable overhead $($based on

$6$ hour @ $$10\mathrm{.}00$ per hour $=$$$60$

direct labor hours$)$

$6$ hour @ $$5\mathrm{.}00$ per hour $=$$$30$

During the week ended March $13,$ the following activity took place:

$14,800$ pound of raw materials were purchased for inventory at a cost of $$2\mathrm{.}97$ per pound.

$2,000$ cases of finished product were produced.

$16,600$ pound of raw materials were used.

$11,600$ direct labor hours were worked at a total cost of $$121,800.$

$$60,900$ of actual variable overhead costs were incurred.

Required:

Calculate each of the following variances. unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$a$.$ Price variance for raw materials purchased.,,F$],[$b$.$ Raw materials usage variance.,,U$],[$c$.$ Direct labor rate variance.,,U$],[$d$.$ Direct labor efficiency variance.,,$F$