Livingston Corporation recently implemented a standard cost system. The companys cost accountant has provided the following data to perform a variance analysis for May:

Standard Cost Information:

Direct material Standard price: $12 per pound

Standard Quantity Allowed Per Unit: 4 pounds per unit

Direct Labor Standard Rate: $7 per hour

Standard Hours Allowed Per Unit: 0.5 hours per unit

Fixed Overhead Budgeted: $24,000 per month

Normal Level of Production: 12,000 units per month

Variable Overhead Application Rate: $1.80 per unit

Fixed Overhead Application Rate: ($24,000/12,000units) $2.00 per unit

Total Overhead Application Rate: $3.80 per unit

Actual Cost Information:

Cost of Materials Purchased and Used: $429,000

Pounds of Material Purchased and Used: 39,000 pounds

Cost of Direct Labor: $23,100

Hours of Direct Labor: 4,200 hours

Cost of Variable Overhead: $17,750

Cost of Fixed Overhead: $24,200

Actual Volume of Production: 10,400 units

Compute the following variances. Indicate whether each variance is favorable (F) or unfavorable (U):

(a) Materials price variance: $__________

(b) Materials quantity variance: $__________

(c) Labor rate variance: $__________

(d) Labor efficiency variance: $__________

(e) Overhead spending variance: $__________

(f) Overhead volume variance: $__________