A company makes fudge in a batch process, i$.$e$.$ they prepare, mix and cook the ingredients in small batches, followed by a thorough cleanup of the equipment after each batch. For the month of September, the facts are as follows:

budgeted production in pounds: $20000$

budgeted # of batches: $160$

budgeted batch setup and cleanup costs expected to total: $$8800$

actual production in pounds: $24000$

actual # of batches: $200$

actual batch setup and cleanup costs totaled: $$15000$

The rate$/$price and efficiency variances associated with the batch making process are

$$4,500U$ efficiency variance; $$60F$ rate$/$price variance

$$3,000F$ efficiency variance; $$6,000U$ rate$/$price variance

$$490U$ efficiency variance; $$3950U$ rate$/$price variance

$$440U$ efficiency variance; $$4,000U$ rate$/$price variance