During August, the factory worked $600$ direct labor$-$hours and produced $1,800$ sets of covers. The following actual costs were recorded during the month:

$$TotalPer Set of CoversDirect materials $(5,000$ yards$)$$ $34,200$$ $19\mathrm{.}00$Direct labor$ $6,6603\mathrm{.}70$Variable manufacturing overhead$ $4,1402\mathrm{.}30$$ $25\mathrm{.}00$

At standard, each set of covers should require $2\mathrm{.}5$ yards of material. All of the materials purchased during the month were used in production.

Required:

Compute the materials price and quantity variances for August.

Compute the labor rate and efficiency variances for August.

Compute the variable overhead rate and efficiency variances for August.

Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.