Sweetwater Company manufactures two products, Mountain Mist and Valley Stream. The company prepares its master budget on the basis of standard costs. The following data are for March: Standards Mountain Mist Valley Stream Direct materials Direct labor Variable overhead (per direct labor-hour) Fixed overhead (per month) Expected activity (direct labor-hours) 3 ounces at $15 per ounce 5 hours at S60 per hour $48 $335.340 5.750 4 ounces at $16.50 per ounce 6 hours at $75 per hour 52.50 $397,800 7,800 Actual results Direct material (purchased and used) Direct labor Variable overhead Fixed overhead Units produced (actual) 3,100 ounces at $13.50 per ounce 4,900 hours at S60.75 per hour $242,550 $313,950 1,000 units 4,700 ounces at $17 25 per ounce 7,400 hours at 576.50 per hour $378,510 $396,000 1,200 units Required a. Compute a variance analysis for each variable cost for each product. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Mountain Mist Valley Stream Price Variance Efficiency Variance Price Variance Efficiency Variance Direct materials Direct labor Variable overhead