Silmon Corporation makes a product with the following standard costs:

Inputs	Standard Quantity or Hours		Standard Price or Rate
Direct materials	3.9	grams	$	8.00	per gram
Direct labor	0.5	hours	$	15.00	per hour
Variable overhead	0.5	hours	$	2.00	per hour

In June the company produced 4,400 units using 17,650 grams of the direct material and 2,480 direct labor-hours. During the month the company purchased 24,300 grams of the direct material at a price of $7.80 per gram. The actual direct labor rate was $15.60 per hour and the actual variable overhead rate was $1.90 per hour. The materials price variance is computed when materials are purchased. Variable overhead is applied on the basis of direct labor-hours.

Required:

Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase: (Input all amounts as positive values. Do not round intermediate calculations. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

a.	Direct materials quantity variance	$	(Click to select) F U None
b.	Direct materials price variance	$	(Click to select) F U None
c.	Direct labor efficiency variance	$	(Click to select) F U None
e.	Direct labor rate variance	$	(Click to select) F U None
d.	Variable overhead efficiency variance	$	(Click to select) F U None
f.	Variable overhead rate variance	$	(Click to select) F U None