SFcakes is the supplier of various kinds of cakes to a variety of restaurants and caterers. The company uses a standard costing system. Its standard non-manufacturing overheads are fixed at $10,000 per month. The company has a standard monthly production and sales level of 1,000 units (cakes) and sells its cakes at a standard unit selling price of $70. The standard manufacturing overheads are allocated on the basis of labor hours. The standard input quantities and prices for direct-cost inputs and overheads are as follows:

Cost Item	Quantity per Cake	Standard Unit Costs
Direct materials	3 pounds	$5 per pound
Direct manufacturing labor	2 hours	$7 per hour
Variable manufacturing overheads	2 hours	$3 per hour
Fixed manufacturing overheads	2 hours	$6 per hour

To understand more about the companys profitability, the following input usage information for January is gathered to help analyze the situation:

Cost Item	Actual Quantity	Actual Cost
Direct materials	4,500 pounds	$21,700
Direct manufacturing labor	2,850 pounds	$20,000
Variable manufacturing overheads		$6,800
Fixed manufacturing overheads		$13,000
Total non-manufacturing overheads (all fixed)		$10,000

The actual output results for January are as follows:

	Actual
Production level	1,400 units
Sales volume	1,200 units
Revenues	$78,000

There are no inventory at the beginning of January. Inventory are valued at standard cost. The company uses absorption costing system. Production volume variance, if any, is written off to cost of goods sold.

For each of the following questions (Sub-question A - J), enter your numeric answer inside the first answer box. Do NOT enter dollar sign or comma or decimal point, if any.

Enter F as favorable or U as unfavorable in the answer box following the numeric answer box for the same question.

Q29-A. What is sales volume variance?

Q29-B. What is selling price variance?

Q29-C. What is direct materials price variance?

Q29-D. What is direct materials efficiency variance?

Q29-E. What is direct manufacturing labor price variance?

Q29-F. What is direct manufacturing labor efficiency variance?

Q29-G. What is variable manufacturing spending variance?

Q29-H. What is variable manufacturing efficiency variance?

Q29-I. What is fixed manufacturing spending variance?

Q29-J. What is production volume variance?