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.

$\backslash$table$[[,$Standard Quantity or$,],[$Inputs$,$Hours per Unit of Output,Standard Price or Rate$],[$Direct materials,$8\mathrm{.}90$ liters,$$8\mathrm{.}50$ per liter$],[$Direct labor,$0\mathrm{.}50$ hours,$$29\mathrm{.}70$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}50$ hours,$$7\mathrm{.}40$ 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

$11,100$ units

$100,500$ liters

$$875,500$ liters

$98,820$ liters

$5,140$ hours

$$160,302$

$$33,414$

Actual variable overhead cost

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 variance$).$ Input all amounts as positive values.$)$