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In: AccountingBlayCo's standard and actual costs per unit for the most recentperiod, during which 600 units...BlayCo's standard and actual costs per unit for the most recentperiod, during which 600 units were actually produced, are givenbelow:Standard Quantity/Hours: Materials- 4 feet per unit,Labor -unit 2 hours, VariableMOH- 2 hours per unitStandard Price/Rate:Materials $2.00 per feet,Labor-$8.00foot per hour, VariableMOH- $3.00 per hourActual Quantity/Hours: Materials-1,000 feet, Labor-800 hours, VariableMOH- 800 hoursActual Total Cost: Materials-$1,500,Labor-$4,000, VariableMOH-$2,000Required (show your work): From the foregoing information,compute the following variances. Show whether the variance isfavorable (F) or unfavorable (U):Thank you.