Kropf Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect materials8.50liters$8.10per literDirect labor0.60hours$25.70per hourVariable manufacturing overhead0.60hours$7.00per hour

The company has reported the following actual results for the product for September:

Actual output10,700unitsRaw materials purchased93,100litersActual cost of raw materials purchased$771,500Raw materials used in production90,960litersActual direct labor-hours6,000hoursActual direct labor cost$160,302Actual variable overhead cost$35,414

Required:

a. Compute the materials price variance for September.

b. Compute the materials quantity variance for September.

c. Compute the labor rate variance for September.

d. Compute the labor efficiency variance for September.

e. Compute the variable overhead rate variance for September.

f. Compute the variable overhead efficiency variance for September.

(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)