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Kropf Incorporated has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor$-$hours.

Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate

Direct materials $8\mathrm{.}30$ liters $ $7\mathrm{.}90$ per liter

Direct labor $0\mathrm{.}40$ hours $ $30\mathrm{.}70$ per hour

Variable manufacturing overhead $0\mathrm{.}40$ hours $ $6\mathrm{.}80$ per hour

The company has reported the following actual results for the product for September:

Actual output $10,500$ units

Raw materials purchased $89,900$ liters

Actual cost of raw materials purchased $ $729,500$

Raw materials used in production $87,180$ liters

Actual direct labor$-$hours $3,760$ hours

Actual direct labor cost $ $119,302$

Actual variable overhead cost $ $20,514$

Required:

Compute the materials price variance for September.

Compute the materials quantity variance for September.

Compute the labor rate variance for September.

Compute the labor efficiency variance for September.

Compute the variable overhead rate variance for September.

Compute the variable overhead efficiency variance for September.

Note: 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.

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