Problem $15-21($Algo$)$ Calculate variable cost variances$-$explain results LO $15-4,15-5$

The standards for one case of Springfever Tonic are as follows:

$\backslash$table$[[$Direct materials$],[\backslash$table$[[$Direct labor$],[$Variable overhead $($based on$],[$direct labor hours$)]]]]$

During the week ended March $13,$ the following activity took place:

$19,500$ pound of raw materials were purchased for inventory at a cost of $$4\mathrm{.}65$ per pound.

$2,900$ cases of finished product were produced.

$18,000$ pound of raw materials were used.

$13,500$ direct labor hours were worked at a total cost of $$178,200.$

$$75,600$ of actual variable overhead costs were incurred.

Required:

Calculate each of the following variances.

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$).$

$\backslash$table$[[$a$.$ Price variance for raw materials purchased.,,$],[$b$.$ Raw materials usage variance.,,$],[$c$.$ Direct labor rate variance.,,$],[$d$.$ Direct labor efficiency variance.,,$],[$Variable overhead spending variance.,,$],[$Variable overhead efficiency variance.,,$]]$