Lido Company's standard and actual costs per unit for the most recent period, during which 400 units were actually produced, are given below: There were no inventory of materials at the beginning or end of the period. Required: From the above 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 labour rate variance d) Direct labour efficiency variance e) Variable overhead spending variance f) Variable overhead efficiency variance