Valport Valve Company manufactured 7,000 units during March of a control valve used by milk processors in its Shreveport plant. Records indicated the following:

Direct labor		36,100	hr. at $14.70
Direct material purchased		28,000	lb. at $2.20
Direct material used		26,000	lb.

The control valve has the following standard prime costs.

Direct material:	4	lb. at $2.10 per lb.	$	8.40
Direct labor:	5	hr. at $15.10 per hr.		75.50
Standard prime cost per unit			$	83.90

For the month of March, compute the following variances. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance).) a. Direct-material price variance b. Direct-material quantity variance C. Direct-material purchase price variance d. Direct-labor rate variance e. Direct-labor efficiency variance 2,800 Unfavorable 4,200 Favorable 14,440 Favorable 16,610 Unfavorable