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 (10,000 yards at $10.00 per yard)	$	100,000
Raw materials used		16,000	yards
Direct labor costs (10,300 hours at $7.00 per hour)	$	72,100
Actual variable overhead cost	$	84,040
Units produced		12,700	units

Standards per unit of product:

Raw materials	1.6 yards at $12.00 per yard
Direct labor	.7 hours at $6.50 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.)