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

Direct materials 6.00 pound @ $5.00 per pound = $30

Direct labor 5.00 hour @ $12.00 per hour = $60

Variable overhead (based on direct labor hours) 5.00 hour @ $6.00 per hour = $30

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

21,000 pound of raw materials were purchased for inventory at a cost of $4.95 per pound.

2,700 cases of finished product were produced.

16,500 pound of raw materials were used.

13,400 direct labor hours were worked at a total cost of $180,900.

$79,060 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).