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

Standard Quantity Standard Price or Rate Standard Cost

Direct material $5\mathrm{.}00$ pounds $ $2\mathrm{.}10$ per pound $ $10\mathrm{.}50$

Direct labor $1\mathrm{.}30$ hour $ $7\mathrm{.}00$ per hour $9\mathrm{.}10$

Total $ $19\mathrm{.}60$

During June, Orion purchased $151,000$ pounds of direct material at a total cost of $$332,200.$ The total wages for June were $$276,900,90$ percent of which were for direct labor. Orion manufactured $26,000$ dartboards during June, using $117,000$ pounds of the direct material purchased in June and $36,920$ direct$-$labor hours.

Required:

Compute the following variances for June. Question : Compute: Direct Material price variance? Direct material quantity variance? Direct material purchase price varieance $?$ Direct labor rate variance? Direct labor efficiency varience?

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$).$