Amherst Arrows $($AA$)$ manufactures custom arrows for Olympic archery teams. AA uses two direct$-$cost categories: direct materials and direct manufacturing labor. AA allocates manufacturing overhead to production based upon pounds of materials used.$$AA sells six arrows in a set; each set is considered one output unit. At the beginning of $2024,$ AA budgeted annual production of $420,000$ arrow sets and adopted the following standards for each set:$$Budget:InputCost per SetDirect manufacturing labor$1\mathrm{.}2$ hours at $$17/$hour$$20\mathrm{.}40$Direct materials$0\mathrm{.}35$ lb$.$ at $$10/$lb$.$$$3\mathrm{.}50$Manufacturing overhead:$$Variable$$5/$lb$.0\mathrm{.}3$ lb$.$$$1\mathrm{.}50$Fixed$$15/$lb$.0\mathrm{.}3$ lb$.$$$4\mathrm{.}50$Standard cost per arrow set$$29\mathrm{.}90$ Actual results:Production$28,500$ arrow setsDirect materials purchased$12,400$ lb$.$ at $$11/$lb$.$Direct materials used$8,500$ lbs$.$Direct manufacturing labor$29,200$ hours for $$671,600$Variable manufacturing overhead$$65,100$ Fixed manufacturing overhead$$158,000$ Required:For the month of April, compute the following variances, indicating whether each is favorable $($F$)$ or unfavorable $($U$)$:$$a$.$Direct materials price variance $($based on purchases$)$b$.$Direct materials efficiency variance$$c$.$Direct manufacturing labor price variance$$d$.$Direct manufacturing labor efficiency variance$$e$.$Variable manufacturing overhead spending variance$$f$.$Variable manufacturing overhead efficiency variance$$g$.$Production$-$volume variance$$h$.$Fixed manufacturing overhead spending variance$$