The standards for one case of liquid weed killer are as follows:Direct materials 7 lb @ $ 9 /lb Direct labor 4.3 hr @ $ 19.2 /hrVariable overhead (based on machine hours) 1.4 hr @ $ 6.6 /hrDuring the week ended May 6, the following activity took place:5,559 machine hours were worked. 29,553 lb of raw material werepurchased for inventory at a total cost of $271,297. 4,180 cases offinished product were produced. 29,110 lb of raw material wereused. 17,579 labor hours were worked at an average rate of $19.5per hour. $35,411 actual variable overhead costs were incurred.Required: Calculate each of the following variances. (Do not roundintermediate calculations. Indicate the effect of each variance byselecting "F" for favorable, "U" for unfavorable, and "None" for noeffect (i.e., zero variance).)
a. price variance for raw materials purchased
b raw materials usage variance
c. direct labor rate variance
d. direct labor efficiency variance
e. variable overhead spending variance
f. variable overhead efficiency variance