The standards for one case of Springfever Tonic are as follows:

Direct materials

Direct labor

Variable overhead $($based on direct labor hours$)$

$6\mathrm{.}20$ pound @ $$5\mathrm{.}20$ per pound $=$

$5\mathrm{.}20$ hour @ $$12\mathrm{.}20$ per hour $=$$$63\mathrm{.}44$

$5\mathrm{.}20$ hour & $$6\mathrm{.}20$ per hour $=$$$32\mathrm{.}24$

During the week ended March $13,$ the following activity took place:

$22,000$ pound of raw materials were purchased for inventory at a cost of $$5\mathrm{.}15$ per pound.

$2,800$ cases of finished product were produced.

$18,000$ pound of raw materials were used.

$14,000$ direct labor hours were worked at a total cost of $$191,800.$

$$85,400$ 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$).$

$\backslash$table$[[$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.,,$]]$