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 Rate

Direct materials 8.30liters$7.90per liter

Direct labor 0.40hours$30.70per hour

Variable manufacturing overhead 0.40hours$6.80per hour

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

Actual output 10,500units

Raw materials purchased 89,900liters

Actual cost of raw materials purchased$729,500

Raw materials used in production 87,180liters

Actual direct labor-hours 3,760hours

Actual direct labor cost$119,302

Actual variable overhead cost$20,514

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.)