Fair Practices, Inc (FP) created standard costs for direct material and direct labor. In 2018, FP estimated the following standard costs for one of their products, the FP famous chocolate cake which had a white sugar frosting on the top as well as including walnuts and other ingredients in addition to the walnuts. (Dont forget to designate if the variance is favorable or unfavorable. Round your numbers so that no decimal places are used)

Budgeted quantity Budgeted price Direct materials 2.5 pounds $8.15 per pound Direct labor 0.50 hours $15.45 per hour

During May, FP produced and sold 1,400 cakes using 1,908 pounds of direct materials at an average cost per pound of $6.50 and 295 direct labor hours at an average wage of $15.95 per hour.

a) May's direct material flexible-budget variance is: b) May's direct material price variance is: c) May's direct material efficiency variance is: d) May's direct labor flexible-budget variance is: e) May's direct labor price variance is: f) May's direct labor efficiency variance is: