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.

Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate

Direct materials

$8\mathrm{.}10$

liters $ $7\mathrm{.}70$ per liter

Direct labor $0\mathrm{.}40$ hours $ $28\mathrm{.}70$ per hour

Variable manufacturing overhead $0\mathrm{.}40$ hours $ $6\mathrm{.}60$ per hour

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

Actual output $10,300$ units

Raw materials purchased $84,700$ liters

Actual cost of raw materials purchased $ $667,500$

Raw materials used in production $83,460$ liters

Actual direct labor$-$hours $3,840$ hours

Actual direct labor cost $ $115,302$

Actual variable overhead cost $ $20,314$

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 spending 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.$)$