Silmon Corporation makes a product with the following standard costs:

Inputs	Standard Quantity or Hours		Standard Price or Rate
Direct materials	4.1	grams	$	6.00	per gram
Direct labor	0.5	hours	$	13.00	per hour

In June the company produced 4,600 units using 20,110 grams of the direct material and 2,500 direct labor-hours. During the month the company purchased 24,500 grams of the direct material at a price of $5.80 per gram. The actual direct labor rate was $13.60 per hour and the actual variable overhead rate was $2.90 per hour. The materials price variance is computed when materials are purchased.

Required:

Compute the following variances for raw materials and direct labor, 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)FUNone
b.	Direct materials price variance	$	(Click to select)FUNone
c.	Direct labor efficiency variance	$	(Click to select)FUNone
e.	Direct labor rate variance	$	(Click to select)FUNone