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 Direct labor, 0.75 hours at ? per hour Overhead, 0.75 hours at 7 per hour Total costs $ ? per game ? per game ? per game $ 39 per game Assume that the following data appeared in J&W's records at the end of the past month: Actual production Actual sales Materials (119,500 kilograms) Materials price variance Materials efficiency variance Direct labor price variance Direct labor (30,500 hours) Underapplied overhead (total) 43,000 units 40,000 units $763,000 46,000 U 46,200 U 21,350 U 521,550 18,700 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 Direct labor, 0.75 hours at Overhead, 0.75 hours at Total costs kilograms at $6 per kilogram per hour per hour per game per game per game $ 39 per game Direct labor Efficiency variance b. Assume that all production overhead is fixed and that the $18,700 underapplied is the only overhead variance that can be computed. What are the actual and applied overhead amounts? Overhead Actual Applied