Marvel Parts, Incorporated, manufactures auto accessorles. One of the company's products is a set of seat covers that can be adjusted to fit nearly any small car. The company uses a standard cost system for all of its products. According to the standards that have been set for the seat covers, the factory should work $2,850$ hours each month to produce $1,900$ sets of covers. The standard costs assoclated with this level of productlon are:

During August, the factory worked only $2,800$ drect labor$-$hours and produced $2,000$ sets of covers. The following actual costs were recorded during the month:

At standard, each set of covers should require $5\mathrm{.}6$ yards of materlal. All of the materlals purchased during the month were used in production.

Required:

Compute the materlals price and quantity variances for August.

$2$ Compute the labor rate and efficlency varlances for August.

Compute the varlable overhead rate and efficlency varlances for August.

$($Do not round intergledate calculations. Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable. and "None" for no effect $(1.$e$.,$ zero varlance$).$ Input all amounts as positive values.$)$

$\backslash$table$[[1.$ Mater a$.$s price wariance,PFor$],[1.$ Maser a s quanticy variance,$=$