Following is a partially completed performance report for a recent week for direct labor in the binding department of a book publisher:

The original budget is based on the expectation that $8,250$ books would be bound; the standard is $15$ books per hour at a pay rate of

$$27$ per hour. During the week, $8,250$ books were actually bound. Employees worked $560$ hours at an actual total cost of $$15,680.$

Required:

a$.$ Calculate the flexed budget amount against which actual performance should be evaluated and then calculate the budget variance.

b$.$ Calculate the direct labor efficiency variance in terms of hours.

c$.$ Calculate the direct labor rate variance.

Note: Do not round intermediate calculations.

Note: For all requirements, indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for

no effect $($i$.$e$.,$ zero variance$).$