Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labour standards for one unit of Zoom follow:

	Standard Quantity or Hours				Standard Price or Rate			Standard Cost
Direct materials		4.2	kilograms		$	2	per kilogram	$	8.40
Direct labour		0.4	hour		$	12	per hour		4.80
Variable overhead		0.4	hour		$	2	per hour		0.80

The budgeted fixed overhead cost is $15,800 per month. The denominator activity level of the allocation base is 800 direct labour-hours.

During the most recent month, the following activity was recorded:

1. 9,000 kilograms of material were purchased at a cost of $2.20 per kilogram.
2. All of the material purchased was used to produce 2,000 units of Zoom.
3. A total of 850 hours of direct labour time was recorded at a total labour cost of $9,265.
4. The variable overhead cost was $1,650, and the fixed overhead cost was $15,890.

Required:

1. Compute the direct materials price and quantity variances for the month. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

2. Compute the direct labour rate and efficiency variances for the month. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

3. Compute the variable overhead spending and efficiency variances for the month. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

4. Compute the fixed overhead budget and the volume variances for the month. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

5. Compute the underapplied or overapplied overhead for the month. (Do not round intermediate calculations.)