Total	Per Set of Covers
Direct materials (8,400 yards)	$ 42,000	$ 28.00
Direct labor	$ 6,300	4.20
Variable manufacturing overhead	$ 3,150	2.10
		$ 34.30

At standard, each set of covers should require 4.0 yards of material. All of the materials purchased during the month were used in production.

Required:

1. Compute the materials price and quantity variances for August.

2. Compute the labor rate and efficiency variances for August.

3. Compute the variable overhead rate and efficiency variances for August.

(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)