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

During June, Orion purchased $335,000$ pounds of direct material at a total cost of $$552,750.$ The total wages for June were $$260,224,$

$75$ percent of which were for direct labor. Orion manufactured $32,000$ dartboards during June, using $297,600$ pounds of the direct

material purchased in June and $24,320$ 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$).$During May, Joliet Fabrics Corporation manufactured $510$ units of a special multilayer fabric with the trade name

Stylex. The following information from the Stylex production department also pertains to May.

Direct material purchased: $18,100$ yards at $$1\mathrm{.}39$ per yard

Direct material used: $9,600$ yards at $$1\mathrm{.}39$ per yard

Direct labor: $2,200$ hours at $$9\mathrm{.}16$ per hour

The standard prime costs for one unit of Stylex are as follows:

Direct material: $20$ yards at $$1\mathrm{.}36$ per yard

Direct labor: $3$ hours at $$6\mathrm{.}00$ per hour

Total standard prime cost per unit of output

Required:

Compute the following variances for the month of May.

Note: Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$

for no effect $($i$.$e$.,$ zero variance$).$