Material, Labor, and Variable Overhead Variances The following summarized manufacturing data relate to Brown Corporation's May operations, during which 2,000 finished units of product were produced. Normal monthly capacity is 1,100 direct labor hours.

Standard Units Costs Total Actual Costs

Direct material----------

Standard (3 lb. @ $8.00/lb.)$24

Actual (6,400 lb. @ $8.10/lb.)$51,840

Direct labor-------------

Standard (0.5 hr. @ $20/hr.)$10

Actual (950 hrs. @ $19.60/hr.)18,620

Variable overhead-----------

Standard (0.5 hr. @ $10/hr.)$5

Actual- 10,300

Total$39 $80,760

Determine the following variances: Do not use negative signs with any of your answers. Next to each variance answer, select either "F" for Favorable or "U" for Unfavorable.

Materials Variances
Actual cost:	F/U
Split cost:	F/U
Standard cost:	F/U
Materials price	F/U F/U
Materials efficiency	F/U

Labor Variances
Actual cost:	F/U
Split cost:	F/U
Standard cost:	F/U
Labor rate	F/U
Labor efficiency	F/U

Variable Overhead Variances
Actual cost:	F/U
Split cost:	F/U
Standard cost:	F/U
Variable overhead spending	F/U
Variable overhead efficiency	F/U