Marvel Parts, Incorporated, manufactures auto accessories including a set of seat covers that can be adjusted to fit most cars. According to its standards, the factory should work $990$ hours each month to produce $1,980$ sets of seat covers. The standard costs associated with this level of production are:

Total Per Set of Covers

Direct materials $ $39,798$ $ $20\mathrm{.}10$

Direct labor $ $5,9403\mathrm{.}00$

Variable manufacturing overhead $($based on direct labor$-$hours$)$ $ $3,1681\mathrm{.}60$

$ $24\mathrm{.}70$

During August, the factory worked $1,000$ direct labor$-$hours and produced $2,200$ sets of covers. The following actual costs were recorded during the month:

Total Per Set of Covers

Direct materials $(7,400$ yards$)$ $ $40,700$ $ $18\mathrm{.}50$

Direct labor $ $8,1403\mathrm{.}70$

Variable manufacturing overhead $ $3,9601\mathrm{.}80$

$ $24\mathrm{.}00$

At standard, each set of covers should require $3\mathrm{.}0$ yards of material. All of the materials purchased during the month were used in production.

Required:

Compute the materials price and quantity variances for August.

Compute the labor rate and efficiency variances for August.

Compute the variable overhead rate and efficiency variances for August.

Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.