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

Standard Actual

Materials:

Standard: 2 metres

at 1.50 per metre 3.00

Actual: 2.1 metres at

$1.60 per metre $3.36

Direct Labour:

Standard: 1.5 hrs at

6.00 per hr 9.00

Actual: 1.4 hrs. at

6.50 per hr $9.10

Variable overhead:

Standard: 1.5 hrs. at

3.40 per hr 5.10

Actual: 1.4 hrs at 3.10

per hr 4.34

Total unit cost $17.10 $16.80

All material used were purchased during the period-there were no opening or closing inventories

From the foregoing information, using formulas, compute the following variances. Show whether the variance is favourable (f) or unfavourable (U):

A.Material price variance

b. material quanitiy variance

c. direct labour rate variance

d. direct labour efficiency variance

e.variable overhead spending variance

f. variable overhead efficiency variance