The standards for one case of Springfever Tonic are as follows: Direct materials Direct labor Variable overhead (based on direct labor hours) 8 pound @ $3.00 per pound = $24 6 hour @ $10.00 per hour = $60 6 hour @ $5.00 per hour = $30 During the week ended March 13, the following activity took place: 14,800 pound of raw materials were purchased for inventory at a cost of $2.97 per pound. 2,000 cases of finished product were produced. 16,600 pound of raw materials were used. 11,600 direct labor hours were worked at a total cost of $121,800. $60,900 of 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. 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. $ 444 F