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

During June, Orion purchased $256,000$ pounds of direct material at a total cost of $$760,320.$ The total wages for June were $$183,084,$

$75$ percent of which were for direct labor. Orion manufactured $19,000$ dartboards during June, using $220,400$ pounds of the direct

material purchased in June and $41,610$ 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 $"$O$"$ for no effect $($i$.$e$.,$ zero variance$).$