The SCC Division of the Big-Drug Company uses standard costing to help control their production costs. The division's 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 1.2 ounces @$1.00 per ounce) Direct materials (packaging 1 package piece @$0.40 per package piece) Direct labor (20 hour @ $17.00 per hour) Variable overhead ($2.00 per direct labor hour) Fixed overhead ($9.00 per direct labor hour) During the most recent month, 88,000 finished packages of the product were produced. Other salient information follows: Actual variable overhead $35,750.00 Actual fixed overhead $161,400.00 Actual direct labor hours 17,400 Actual direct labor hourly rate $17.05 DM chemicals purchase price $0.980 DM chemicals purchase quantity 115,000 $0.41 DM packages purchase price DM packages purchase quantity 94,000 DM chemicals used 110,000 DM packages used 92,000 Fixed Overhead Budget $162,000 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 zore please input zero for the dollar amount and leave the F and U columns blank. DM= direct materials, DL= direct labor. Dollar Amount The Direct Materials price variance for chemicals The DM efficiency (quantity) variance for chemicals The DM price variance for packaging The DM efficiency (quantitv) variance for packaging The DL rate variance The DL efficiency variance The variable overhead spending variance The fixed overhead spendina variance