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.

InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateDirect materials7.80liters$ 7.40per literDirect labor0.40hours$ 25.70per hourVariable manufacturing overhead0.40hours$ 6.30per hour

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

Actual output10,000unitsRaw materials purchased78,500litersActual cost of raw materials purchased$ 586,500 Raw materials used in production78,020litersActual direct labor-hours3,800hoursActual direct labor cost$ 100,302 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 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.)