The company manufactured and sold 10,000 units of product during the year and recorded the following cost data: Standard Cost Card-per unit of product: Direct materials, 1 yards at $2 per yard Direct labor, 0.4 direct labor hours at $10.5 per direct labor-hour Variable overhead 0.4 direct labor-hours at $2 per direct labor-hour Fixed overhead, 0.4 direct labor-hours at $3 per direct labor-hour Actual cost information for the 10,000 units of products: Direct materials (12,000 yards @ $1.9 per yard) $22,800 Direct labor (3,800 direct labor-hours @ $11 per hour) $41,800 Variable manufacturing overhead $9,000 Fixed manufacturing overhead, $12,300 Budgeted fixed manufacturing overhead costs were $9,600 Required: Compute Direct materials price and quantity variances, Direct labor rate and efficiency variances, and variable overhead rate and efficiency variances. Compute the budget and volume variances for fixed overhead. Please mark the variance (Favorable by F or Unfavorable by U) The variable overhead spending variance is: Choose. The direct materials quantity variance is: Choose... + The labor rate variance variance is: Choose... + The direct materials price variance is: Choose... + The fixed overhead budget variance is: Choose... + The labor efficiency variance is: Choose. The fixed overhead volume variance is: Choose... The variable overhead efficiency variance is: Choose.. +