Sienna Company's standard and actual costs per unit for the most recent period, during which 400 units were produced, are given below: Materials: Standard: 2 metres. at $1.50 per metre Actual: 2.1 metres at $1.60 per metre Direct labour: Standard: 1.5 hrs. at $6.00 per hr. Actual: 1.4 hrs. at $6.50 per hr. Variable overhead: Standard: 1.5 hrs. at $3.40 per hr. Actual: 1.4 hrs. at $3.10 per hr. Total unit cost Standard Actual $3.00 $3.36 9.00 9.10 5.10 4.34 $17.10 $16.80 All materials used were purchased during the period - there were no opening or closing inventories. Required: From the foregoing information, compute the following variances. Show whether the variance is favourable (F) or unfavourable (U): a. Material price variance b. Material quantity variance c. Direct labour rate variance [AYTAP) d. Direct labour efficiency variance e. Variable overhead spending variance f. Variable overhead efficiency variance