Thompson Company uses a standard cost system for its single product. The following data are available: Actual experience for the current year: Purchases of raw materials (19,000 yards at $19.00 9361,000 per yard) Raw materials used 19,000 yards Direct labor costs (11,200 hours at $16.00 per hour) $ 179,200 Actual variable overhead cost $ 84.130 Units produced 13,600 units Standards per unit of product: Raw materials 1.5 yards at $21.00 per yard Direct labor .80 hours at $15.50 per hour Variable overhead $7.00 per direct labor hour Standards per unit of product: Raw materials 1.5 yards at $21.00 per yard Direct labor .80 hours at $15.50 per hour Variable overhead $7.00 per direct labor hour Required: Compute the following variances for raw materials and direct labor, assuming that the price variance for materials is recognized at point of purchase: (Input all amounts as positive values. Do not round intermediate calculations. Leave no cells blank - be certain to enter "O" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.) 38000 $ $ a. Direct materials price variance Direct materials quantity b variance c. Direct labor rate variance d. Direct labor efficiency variance (Click to select) (Click to select) (Click to select) (Click to select) $