): Mandas Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs Standard Quantity of Output Standard Price or Rate

or Hours per Unit

Direct materials 7.80 liters $ 7.40 per liter

Direct labor 0.40 hours $25.70 per hour

Variable manufacturing overhead 0.40 hours $ 6.30 per hour

The company has reported the following actual results for the product for September:

Actual output 10,000 units

Raw materials purchased 78,500 liters

Actual cost of raw materials purchased $586,395

Raw materials used in production 78,020 liters

Actual direct labor-hours 3,800 hours

Actual direct labor cost $100,320

Actual variable overhead cost $ 20,330

Required:

a. Compute the materials price variance for September.

b. Compute the materials quantity variance for September.

c. Compute the labor rate variance for September.

d. Compute the labor efficiency variance for September.

e. Compute the variable overhead rate variance for September.

f. Compute the variable overhead efficiency variance for September.

(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).