Lido Company's standard and actual costs per unit for the most recent period, during which 400 units were actually produced, are given below:

Required:

From the foregoing information, compute the following variances. Show whether the variance is favorable (F) or unfavorable (U):

a. Materials price variance.

b. Materials quantity variance.

c. Direct labor rate variance.

d. Direct labor efficiency variance.

e. Variable overhead rate variance.

f. Variable overhead efficiency variance.