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	$	42	per game

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

Actual production		40,000	units
Actual sales		37,000	units
Materials (126,500 kilograms)	$	202,500
Materials price variance		53,000	U
Materials efficiency variance		51,000	U
Direct labor price variance		11,600	U
Direct labor (29,000 hours)		516,200
Underapplied overhead (total)		19,400	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.)