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 2.00 ounces @ $1.50 per ounce)

Direct materials (packaging 1 package piece @ $0.90 per package piece)

Direct labor (0.25 hour @ $21.00 per hour)

Variable overhead ($2.00 per direct labor hour)

Fixed overhead ($5.00 per direct labor hour)

During the most recent month, 50,000 packages of the product were produced. Other salient information related to the production of the 50,000 packages follows:

Actual variable overhead $25,400.00

Actual fixed overhead $65,000.00

Actual direct labor hours 12,300

Actual direct labor hourly rate $20.95

DM chemicals purchase price $1.48

DM chemicals purchase quantity 105,000

DM chemicals used quantity 100,200

DM packages purchase price $0.91

DM packages purchased and used quantity 50,200

Fixed Overhead Budget $62,000

For parts 21-25 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
17.	DM chemical purchase price variance	$2,004	X
18.	DM chemical efficiency (quantity) variance	$300		X
19.	DM packaging purchase price variance	$502		X
20	DM packaging efficiency (quantity) variance	$180		X
21	Direct Labor rate variance
22	Direct Labor efficiency variance
23	The variable overhead spending variance
24,	The variable overhead efficiency variance
25	The fixed overhead spending variance

**WILL UPVOTE FOR CORRECT ANSWERS FOR PART 21-25**

**YOU DO NOT NEED TO SHOW WORK ONLY NEED ANSWERS**