Michael Roberts is a cost accountant and business analyst for Darby design company (DDC), which manufactures expensive brass doorknobs. DDC uses two direct cost categories direct materials and direct manufacturing labor Roberts feels that manufacturing overhead is most closed related to material usage. Therefore, DDC allocated manufacturing overhead to production based upon pounds of materials used. At the beginning of 2014, DDc budgeted annual production of 410, 000 doorknobs and adopted the following standards for each doorknob: For the month of April, compute the following variance, indicating whether each is favorable (F) or unfavorable (U) Direct materials price variance (based on purchases) Direct manufacturing labor price variance Direct manufacturing labor efficiency variance