Use the following to answer questions 36-38:

Chicken Nuggets, LLC, provides chicken nuggets to fast food restaurants. The standard cost card for chicken nuggets indicates each nugget takes two ounces of chicken meat at $0.03 per ounce, 30 seconds of direct labor at $12.00 per hour, and 30 seconds of overhead at $6.00 per hour, for a total standard cost of $0.21 per nugget. Current production cost for 200,000 nuggets show material cost of $11,024 for 424,000 ounces of chicken at $0.026 per ounce; $19,380 for 1,700 hours of direct labor at $11.40 per hour; and $9,600 of overhead applied for 1,600 hours at $6.00 per hour.

Legend:U = UnfavorableF = Favorable (Include U or F, after the amount)

36. (10) The direct material quantity (usage) variance is calculated to be ________?

37. (10) The direct labor efficiency variance is calculated to be ________?

38. (10) The direct labor rate variance is calculated to be ________?