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.

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

Actual output

Raw materials purchased

Actual cost of raw materials purchased

Raw materials used in production

Actual direct labor$-$hours

Actual direct labor cost

Actual variable overhead cost

$10,400$ units

$87,800$ liters

$$690,500$

$85,310$ liters

$4,700$ hours

$$145,302$

$$27,414$

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 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.$)$