. Lido Company's standard and actual costs per unit for the most recent period, during which 400 units were actually produced, are given below:

StandardActual

Materials:

Standard: 2 foot at $1.50 per foot $3.00

Actual: 2.1 foot at $1.60 per foot$3.36

Direct labor:

Standard: 1.5 hours at $6.00 per hour 9.00

Actual: 1.4 hours at $6.50 per hour 9.10

Variable overhead:

Standard: 1.5 hours at $3.40 per hour 5.10

Actual: 1.4 hours at $3.10 per hour 4.34

Total unit cost $17.10$16.80

From the foregoing information, compute the following variances. Show whether the variance is favorable (F) or unfavorable (U):

a. Materials price variance.

b. Materials quantity variance.

c. Direct labor rate variance.

d. Direct labor efficiency variance.

e. Variable overhead rate variance.

f. Variable overhead efficiency variance.