After evaluating Zero Companys manufacturing process, management decides to establish standards of 2.8 hours of direct labor per unit of product and $15 per hour for the labor rate. During October, the company uses 15,800 hours of direct labor at a $237,790 total cost to produce 5,800 units of product. In November, the company uses 22,300 hours of direct labor at a $364,605 total cost to produce 8,000 units of product.

(1)

Compute the rate variance, the efficiency variance, and the total direct labor cost variance for each of these two months. (Input all amounts as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Leave no cells blank - be certain to enter "0" wherever required. Round your intermediate calculations to 2 decimal places and round your final answers to the nearest dollar amount. Omit the "$" sign in your response.)