Holmes Inc. produces various medical testing devices to hospitals and health clinics. One product, called the Edison, uses a drop of blood to test for various diseases. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. The company developed standard costs for one Edison unit, as follows: Inputs Direct materials Direct labor Variable manufacturing overhead Standard Quantity or Hours per Unit of Output 7.1 ounces 0.6 hours 0.6 hours Standard Price or Rate $ 7.30 per ounce $26.70 per hour $ 5.60 per hour The company has reported the following actual results for the product for April: Notice that the amount of raw materials purchased is different than the amount used in production. Actual output of Edison units Raw materials purchased Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor cost Actual variable overhead cost 8,550 units 61,710 ounces $341,700 60,735 ounces 3,850 hours $107,860 $ 20,701 Required: a. Compute the materials price variance for April. b. Compute the materials quantity variance for April. c. Compute the labor rate variance for April. d. Compute the labor efficiency variance for April. e. Compute the variable overhead rate variance for April. f. Compute the variable overhead efficiency variance 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). Input all amounts as positive values.)