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 (11,000 yards at $11.00 per yard)	$	121,000
Raw materials used		15,000	yards
Direct labor costs (10,400 hours at $8.00 per hour)	$	83,200
Actual variable overhead cost	$	84,050
Units produced		12,800	units

Standards per unit of product:

Raw materials	1.5 yards at $13.00 per yard
Direct labor	.8 hours at $7.50 per hour
Variable overhead	$7.00 per direct labor hour

Required:

Compute the following variances for raw materials, direct labor, and variable overhead, 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 "0" 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.)

a.	Direct materials price variance	$	(Click to select) F U None
b.	Direct materials quantity variance	$	(Click to select) F U None
c.	Direct labor rate variance	$	(Click to select) F U None
d.	Direct labor efficiency variance	$	(Click to select) F U None
e.	Variable overhead rate variance	$	(Click to select) F U None
f.	Variable overhead efficiency variance	$	(Click to select) F U None