please help me figure out the question, for the second row the answers are "F,U and none"

The standards for one case of Springfever Tonic are as follows: During the week ended March 13, the following activity took place: 20.500 pound of raw materials were purchased for inventory at a cost of $4.85 per pound. 3,000 cases of finished product were produced. 19.000 pound of raw materials were used. 14,000 direct labor hours were worked at a total cost of $187,600. $81,200 of actual variable overhead costs were incurred. Required: Calculate each of the following variances. Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfovorable, and "None" for no effect (i.e., zero variance)