I need somebody to explain how the favorable and unfavorable work. The problem is solved, l just need to know how they conclude the F and U in the underlined prices based on what did they compared the answer to conclude if its F or U.

TB ES Qu. 16-137 Darren Company adopted a standard cost system.. Darren Company adopted a standard cost system several years ago. The the prime costs of its single product are as follows: standard costs for Material: 8 kilograms $5 per kilogram Labor: 6 hours@ $8.20 per hour S40.00 $49 20 The foilowing operating data were taken from the records for November WEPUnits completed 5,600 units 6,000 units Budgeted output Purchase of materials Total actual labor costs Actual labor hours Material efficiency (quantity) variance Total material variance 50,000 kilograms $300,760 36,500 hours S 1,500 unfavorable S 750 unfavorable Required: Prepare the journal entries to record the following a Purchase and use of direct materials (Assume materials are used as purchased and no inventory is maintained) b. Recognition of direct labor Work-in Process (5,600 $40 00) 224,000 1,500 Material efficiency variance Material price variance Accounts payable 750 224,750 Total material variance $750 unfavorable- $1,500 efficiency price $750 favorable b. Work-in Process (5,600x$49.20) Direct labor rate variance Direct labor efficiency variance 275,520 1,460 23,780 Wages payable 300,760 Price: ($300,760/36,500- $8.20) x 36,500 5,600)] x $8.20 $23,780 unfavorable $1,460 unfavorable; efficiency: [36,500-(6 x