Lido Company's standard and actual costs per unit for the most recent period, during which 500 units were actually produced, are given below:

	Standard	Actual
Materials:
Standard: 2 feet $1.50 per foot	$ 3.00
Actual: 1.9 feet $1.60 per foot		$ 3.04
Direct labor:
Standard: 1.5 hours $6.00 per hour	9.00
Actual: 1.7 hours $6.30 per hour		10.71
Variable manufacturing overhead:
Standard: 1.5 hours $3.40 per hour	5.10
Actual: 1.7 hours $3.00 per hour		5.10
Total unit cost	$ 17.10	$ 18.85

All of the materials purchased during the period were used in production during the period.

Required:

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

a. Material price variance.

b. Material quantity variance.

c. Labor rate variance.

d. Labor efficiency variance.

e. Variable overhead rate variance.

f. Variable overhead efficiency variance.