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

Direct materials $7\mathrm{.}00$ pound @ $$9\mathrm{.}00$ per pound

Direct labor $4\mathrm{.}30$ hour @ $$19\mathrm{.}20$ per hour

Variable overhead $($based on machine hours$)1\mathrm{.}40$ hour @ $$6\mathrm{.}60$ per hour

During the week ended May $6,$ the following activity took place:

$5,559$ machine hours were worked.

$29,553$ pound of raw material were purchased for inventory at a total cost of $$271,297.$

$4,180$ cases of finished product were produced.

$29,110$ pound of raw material were used.

$17,579$ labor hours were worked at an average rate of $$19\mathrm{.}5$ per hour.

$$35,411$ actual variable overhead costs were incurred.

Required:

Calculate each of the following variances.

Note: 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$).$