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ABC Corp. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor$-$hours.

Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate

Direct materials

$7\mathrm{.}60$

liters $ $7\mathrm{.}20$ per liter

Direct labor $0\mathrm{.}60$ hours $ $23\mathrm{.}70$ per hour

Variable manufacturing overhead $0\mathrm{.}60$ hours $ $6\mathrm{.}10$ per hour

The company has reported the following actual results for the product for September:

Actual output $9,800$ units

Raw materials purchased $75,200$ liters

Actual cost of raw materials purchased $ $564,500$

Raw materials used in production $74,500$ liters

Actual direct labor$-$hours $5,500$ hours

Actual direct labor cost $ $135,302$

Actual variable overhead cost $ $29,314$

Required:

a$.$ Compute the materials price variance for September.

b$.$ Compute the materials quantity variance for September.

c$.$ Compute the labor rate variance for September.

d$.$ Compute the labor efficiency variance for September.

e$.$ Compute the variable overhead spending variance for September.

f$.$ Compute the variable overhead efficiency variance for September.

$($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$