Kropf Incorporated 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. Standard Quantity or Hours Inputs pen Unit of output Standard Price or Rate Direct materials 9.40 liters $ 9.00 per liter Direct labor 0.60 hours $24.70 per hour Variable manufacturing overhead 0.66 hours $ 7.90 per hour 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 11,600 units 110,000 liters $ 1,010,500 109,070 liters 6,380 hours $ 160, 302 $ 45,414 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 1 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 (.e., zero variance). Input all amounts as positive values.) a. Materials price variance b. Materials quantity variance c Laborrate variance d Labor efficiency variance e Variable overhead rate variance f Variable overhead efficiency variance