Munoz Fruit Drink Company planned to make $196,000$ containers of apple juice. It expected to use two cups of frozen apple concentrate to make each container of juice, thus using $392,000$ cups of frozen concentrate. The standard price of one cup of apple concentrate is $$0\mathrm{.}24.$ Munoz actually paid $$123,972$ to purchase $399,910$ cups of concentrate, which was used to make $197,000$ containers of apple juice.

Required:

b$.$ Compute the actual price per cup of concentrate.

Note: Round your answer to $2$ decimal places.

c$.$ Compute the standard quantity $($number of cups of concentrate$)$ required to produce the containers.

d$.$ Compute the materials price variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$ Round "Price variance" to $2$ decimal places.

e$.$ Compute the materials usage variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$ Round "Usage variance" to $2$ decimal places.

$\backslash$table$[[$b$.$ Actual price,,per cup$],[$c$.$ Standard quantity,,cups$],[$d$.$ Materials price variance,,$],[$e$.$ Materials usage variance,,$]$