Kodiak Company produces a number of products, including a small coat for chihuahuas. The firm, which began operations at the beginning of the current year, uses a standard cost system. The standard costs for one coat are provided below:

Direct material (0.5 yd. @ $1.00)	$0.50
Direct labor (1 hr. @ $10.00)	10.00
Variable overhead (1 hr. @ $1.00)	1.00
Fixed overhead (1 hr. @ $0.50)	.50
	$12.00

The $0.50 fixed overhead rate is based on total budgeted fixed overhead costs of $17,000. There were no changes in any inventory accounts during the period. The company produced and sold 35,000 units at the following costs:

Direct materials (18,000 yds.)	$ 17,280
Direct labor (36,000 hrs.)	374,400
Variable factory overhead	34,500
Fixed factory overhead	15,000

Required: Compute and label as Favorable (F) or Unfavorable (U) the following flexible budget variances:

a) Direct materials price variance

b) Direct materials usage variance

c) Direct labor price variance

d) Direct labor usage variance