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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.

$\backslash$table$[[,$Standard Quantity or$,],[$Inputs$,$Hours per Unit of output,Standard Price or Rate$],[$Direct materials,$9\mathrm{.}00$ liters,$$8\mathrm{.}60$ per liter$],[$Direct labor,$0\mathrm{.}40$ hours,$$37\mathrm{.}70$ per hour$],[$Variable manufacturing overhead,$0\mathrm{.}40$ hours,$$7\mathrm{.}50$ per hour$]]$

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

Actual output

Raw materials purchased

Actual cost of raw materials purchased

Raw materials used in production

Actual direct labor$-$hours

Actual direct labor cost

Actual variable overhead cost

$11,200$ units

$102,600$ liters

$$896,500$

$100,820$ liters

$4,300$ hours

$$170,302$

$$27,414$

Required:

a$.$ Compute the materials price variance for September.

b$.$ Compute the materials quantity variance for September.

c$.$ Compute the labor rate variance for September.

d$.$ Compute the labor efficiency variance for September.

e$.$ Compute the variable overhead rate variance for September.

f$.$ Compute the variable overhead efficiency variance for September.

$($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.$)$

$\backslash$table$[[$a$.$ Materials price variance$],[$b$.$ Materials quantity variance$],[$c$.$ Labor rate variance$],[$d$.$ Labor efficiency variance$],[$e$.$ Variable overhead rate variance$],[$f$.$ Variable overhead efficiency variance$]]$

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