J&W Corporation manufactures a new electronic game console. The current standard cost sheet for a game console follows:

Direct materials, ? kilograms at $6 per kilogram	$	?	per game
Direct labor, 0.75 hours at ? per hour		?	per game
Overhead, 0.75 hours at ? per hour		?	per game
Total costs	$	39	per game

Assume that the following data appeared in J&Ws records at the end of the past month:

Actual production		44,000	units
Actual sales		41,000	units
Materials (120,500 kilograms)	$	188,700
Materials price variance		47,000	U
Materials efficiency variance		23,400	U
Direct labor price variance		18,600	U
Direct labor (31,000 hours)		533,200
Underapplied overhead (total)		18,800	U

There are no materials inventories.

Required:

a. Complete the standard cost sheet for a game console given below. Compute the direct labor efficiency variance. (Do not round intermediate calculations. Round your answers to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)

Direct Materials ____ Kilograms at $6 per kilogram _____ per game

Direct labor, .75 hours at_____ per hour_____ per game

Overhead, .75 hours at_______ per hour _____ per game

Direct Labor:

Effiencey _____ _____