The SCC Division of the Big-Drug Company uses standard costing to help control their production costs. The divisions main product is a pharmaceutical product that comes in a multi-dose package. The standard variable costs per package are given below:

Direct materials (chemical ingredients 1.25 ounces @$0.95 per ounce)

Direct materials (packaging 1 package piece @$0.53 per package piece)

Direct labor (0.25 hour @ $18.00 per hour)

Variable overhead ($1.75 per direct labor hour)

Fixed overhead ($4.00 per direct labor hour)

During the most recent month, 90,000 packages of the product were produced. Other salient information related to the production of the 90,000 packages follows:

Actual variable overhead	$38,600.00
Actual fixed overhead	$92,000.00
Actual direct labor hours	22,700
Actual direct labor hourly rate	$18.02
DM chemicals purchase price	$0.930
DM chemicals purchase quantity	115,000
DM packages purchase price	$0.54
DM packages purchase quantity	93,000
DM chemicals used	114,000
DM packages used	93,000
Fixed Overhead Budget	$95,000

Required: For questions 22-30 compute each of the following variances indicating both the dollar amount and whether the amount is favorable (F) or unfavorable (U). If a variance is zero, please input zero for the dollar amount and leave the F and U columns blank.

		Dollar Amount	F	U
22.	DM chemical purchase price variance
23.	DM chemical efficiency (quantity) variance
24.	DM packaging purchase price variance
25	DM packaging efficiency (quantity) variance
26	Direct Labor rate variance
27	Direct Labor efficiency variance
28	The variable overhead spending variance
29,	The variable overhead efficiency variance
30.	The fixed overhead spending variance