In early 2009, Duncan Manufacturing Inc. had budgeted for the production and sale of 12,000 units at a sales price of $20 per unit. The following information is available regarding the standard cost for each unit:

Direct materials: $4.00 (4 pounds at 1.00 per lb)

Direct labor: $2.50 (10 minutes of assembly at $.25 per minute)

Actual results for 2009 were determined to be as follows:

# of units produced and sold: 11,200 units

Sales revenue: $235,200 ($21 per unit)

Direct materials cost: $47,840 (46,000 lbs purchased and used at $1.04 per lb)

Direct labor cost: $22,000 (110,000 minutes at $.20 per minute)

Required: Compute each of the following variances. Indicate whether the variances is favorable (F) or unfavorable (U)

A. Sales vol. variance

B. Sales price variance

C. Direct materials price variance

D. Direct materials usage variance

E. Direct labor rate variance

F. Direct labor efficiency variance