At the beginning of 2012,DDC budgeted annual production of 400000 doorknobs and adopted the dollowing standards for each doorknob:

Input Cost per doorknob

Direct materials(brass) 0.3 lb.@$10/lb $3.00

Direct manufacturing labor 1.2 hours@$20/hour 24.00

Manufacturing overhead:

Variable $6/kg*0.3 kg 1.80

Fixed $15/kg.*0.3 kg 4.50

Standard cost per doorknob $33.30

.Actual results for April 2012 were :

Production 35000 doorknobs

Direct materials purchased 12000 lb. at $11/kg

Direct material used 10450 kg

Direct manufacturing labor 38500 hours for $808500

Variable manufacuting overhead $64150

Fixed manufacturing overhead $152000

Required

For the month of April, compute the following variances, indicating whether each is favorable(F) or unfavorable(U):

Direct materials price variance(based of purchases)

Direct materials efficiency variance

Direct manufacturing labor price variance

Direct manufacturing labor efficiency variance

Fixed manufacturing overhead spending variance