Lido Company's standard and actual costs per unit for the most

recent period, during which $400$ units were actually produced, are

given below:$$StandardActualMaterials:$$Standard: $2$ metres at $$1\mathrm{.}50$ per m$.$$$3\mathrm{.}00$Actual: $2\mathrm{.}1$ metres at $$1\mathrm{.}60$ per m$.$$$3\mathrm{.}36$Direct labour:$$Standard: $1\mathrm{.}5$ hrs$.$ at $$6\mathrm{.}00$ per hr$\mathrm{.}9\mathrm{.}00$Actual: $1\mathrm{.}4$ hrs$.$ at $$6\mathrm{.}50$ per hr$.9\mathrm{.}10$Variable overhead:$$Standard: $1\mathrm{.}5$ hrs$.$ at $$3\mathrm{.}40$ per hr$\mathrm{.}5\mathrm{.}10$Actual: $1\mathrm{.}4$ hrs$.$ at $$3\mathrm{.}10$ per hr$.{?}_{{?}_{{?}_{?}}{?}_{{?}_{?}}}4\mathrm{.}34$Total unit cost$$17\mathrm{.}19$$$16\mathrm{.}80$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 favourable

$($F$)$ or unfavourable $($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$$