Lido Company's standard and actual costs per unit for the most recent period, during which $400$ units were actually produced, are given below: Materials: Standard: $2$ metres at $$1\mathrm{.}50$ per m$.$ Actual: $2\mathrm{.}1$ metres at $$1\mathrm{.}60$ per m$.$ Direct labour: Standard: $1\mathrm{.}5$ hrs$.$ at $$6\mathrm{.}00$ per hr$.$ Actual: $1\mathrm{.}4$ hrs$.$ at $$6\mathrm{.}50$ per hr$.$ Variable overhead: Standard: $1\mathrm{.}5$ hrs$.$ at $$3\mathrm{.}40$ per hr$.$ Actual: $1\mathrm{.}4$ hrs$.$ at $$3\mathrm{.}10$ per hr$.$ Total unit cost Standard Actual $$3\mathrm{.}00$ $$3\mathrm{.}369\mathrm{.}009\mathrm{.}105\mathrm{.}10$ $$17\mathrm{.}194\mathrm{.}34$ $$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 $(1$ point each for a total of $6$ points$).$ Show whether the variance is favourable $($F$)$ or unfavourable $($U$)(1$ point each for a tot of $6$ points$)$: 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