The information in the table below pertains to Sweet Treats Ltd for the month of June.Overhead is allocated on the basis of direct labour hours.

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.