The standard cost sheet for Chambers Company, which manufactures one product, follows:

Direct materials, 30 yards at $2.00 per yard	$	60
Direct labor, 6 hours at $20 per hour		120
Factory overhead applied at 70% of direct labor
(variable costs = $60; fixed costs = $24)		84
Variable selling and administrative		83
Fixed selling and administrative		59
Total unit costs	$	406

Standards have been computed based on a master budget activity level of 30,700 direct labor-hours per month. Actual activity for the past month was as follows:

Materials used		160,000	yards at $2.05 per yard
Direct labor		27,300	hours at $22.00 per hour
Total factory overhead	$	465,000
Production		4,300	units

Required:

Prepare variance analyses for the variable and fixed costs. Materials are purchased as they are used. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)

Direct materials: Price variance Efficiency variance Direct labor: Price variance Efficiency variance Variable overhead: Efficiency variance Fixed overhead: Production volume variance