Orion Corporation has established the following standards for the prime costs of one unit of its chief product, dartboards.

Standard Quantity Standard Price or Rate Standard Cost

Direct material $10\mathrm{.}00$ pounds $ $2\mathrm{.}60$ per pound $ $26\mathrm{.}00$

Direct labor $1\mathrm{.}80$ hour $ $3\mathrm{.}00$ per hour $5\mathrm{.}40$

Total $ $31\mathrm{.}40$

During June, Orion purchased $236,000$ pounds of direct material at a total cost of $$649,000.$ The total wages for June were $$132,384,75$ percent of which were for direct labor. Orion manufactured $21,000$ dartboards during June, using $205,800$ pounds of the direct material purchased in June and $41,370$ direct$-$labor hours.

Required:

Compute the following variances for June. $($Do not round intermediate calculations. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).)$