Standard quantity of materials

5 kg per batch

Standard cost per kg

$12

Standard direct labour hours

1.5 per batch

Standard wage rate per hour

$25

Direct materials purchased

10,000 kg

Cost of direct materials purchased per kg

$10

Direct materials consumed to produce 2,000 batches of goods (Actual Production)

8,000 kg

Actual direct labour hours to produce 2,000 batches of goods

2,950

Actual direct labour cost per hour

$25.50

Planned Production for June

2,000 batches

Estimated variable Manufacturing Overhead

$42,000

Estimated fixed Manufacturing Overhead

$120,000

Actual variable Manufacturing Overhead

$45,000

Actual fixed Manufacturing Overhead

$123,000

Calculate the price and efficiency variances for materials and labour and the total direct labour variance for June. Use F or U to indicate whether the variances are favourable or unfavourable.