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

Direct materials	8.00 pound @ $9.75 per pound
Direct labor	4.70 hour @ $20.80 per hour
Variable overhead (based on machine hours)	1.60 hour @ $7.15 per hour

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

5,776 machine hours were worked.

30,704 pound of raw material were purchased for inventory at a total cost of $305,505.

3,800 cases of finished product were produced.

30,243 pound of raw material were used.

17,467 labor hours were worked at an average rate of $21.13 per hour.

$39,854 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).

a. Price Variance for raw materials purchased	Variance =	U or F
b. Raw Materials usage variance
c. Direct Labor rate variance
d. Direct labor efficiency variance
e. Variable overhead spending variance
f. Variable overhead efficiency variance