Kowaleski Corporation makes a product with the following standard costs: In June the company produced 4, 300 units using 22, 750 grams of the direct material and 2, 590 direct labor hours. During the month the company purchased 24, 200 grams of the direct material at a price of $4.80 per gram. The actual direct labor rate was $12.60 per hour the actual variable overhead rate was $1.90 per hour. The materials price variance is computed when materials are purchased. Variable overhead is applied on the basis of direct labor-hours. Required: Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase: (Input all amounts as positive values. Do not round intermediate calculations. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.)