Orion Corporation has established the following standards for the prime costs of one unit of its chief product, dartboards.

During June, Orion purchased $223,000$ pounds of direct material at a total cost of $$588,720.$ The total wages for June were $$241,428,$

$75$ percent of which were for direct labor. Orion manufactured $22,000$ dartboards during June, using $178,200$ pounds of the direct

material purchased in June and $40,920$ direct$-$labor hours.

Required:

Compute the following variances for June.

Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable".

Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).$