$```$

Standard Quantity or

Hours per Unit of

Inputs

Output

Direct materials

Direct labor

Variable manufacturing overhead

$7\mathrm{.}50$ liters

$0\mathrm{.}50$ hours

$0\mathrm{.}50$ hours

$```$

Standard Price or Rate

$\backslash$$ $7\mathrm{.}10$ per liter

$\backslash$$ $22\mathrm{.}70$ per hour

$\backslash$$ $6\mathrm{.}00$ per hour

The company has reported the following actual results for the product for September:

Required:

a$.$ Compute the materials price variance for September.

b$.$ Compute the materials quantity variance for September.

c$.$ Compute the labor rate variance for September.

d$.$ Compute the labor efficiency variance for September.

e$.$ Compute the variable overhead rate variance for September.

f$.$ Compute the variable overhead efficiency variance for September.

Note: 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.

Answer is complete but not entirely correct.