The standards for one case of liquid weed killer are as follows:

Direct materials	8	lb	@	$	10.5	/lb
Direct labor	5	hr	@	$	22.4	/hr
Variable overhead (based on machine hours)	1.7	hr	@	$	7.7	/hr
During the week ended May 6, the following activity took place: 5,523 machine hours were worked. 27,634 lb of raw material were purchased for inventory at a total cost of $295,960. 3,420 cases of finished product were produced. 27,219 lb of raw material were used. 16,724 labor hours were worked at an average rate of $22.75 per hour. $41,036 actual variable overhead costs were incurred. Calculate each of the following variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)