Silmon Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials 5.9 grams $ 8.00 per gram Direct labor 0.5 hours $ 15.00 per hour Variable overhead 0.5 hours $ 3.00 per hour In June the company produced 5,200 units using 31,530 grams of the direct material and 2,680 direct labor-hours. During the month the company purchased 25,100 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 $2.90 per hour. The materials price variance is computed when materials are purchased. Variable overhead is applied on the basis of direct labor-hours. Required: Compute the following variances for raw materials, direct labor, and variable overhead, assuming that the price variance for materials is recognized at point of purchase: (Input all amounts as positive values. Do not round intermediate calculations. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

a. Direct materials quantity variance $ (Click to select)FUNone

b. Direct materials price variance $ (Click to select)FUNone

c. Direct labor efficiency variance $ (Click to select)FUNone

d. Direct labor rate variance $ (Click to select)FUNone

e. Variable overhead efficiency variance $ (Click to select)FUNone

f. Variable overhead rate variance $ (Click to select)FUNone