The standard cost sheet for Chambers Company, which manufactures one product, follows:

Direct materials, 40 yards at $2.00 per yard$80Direct labor, 5 hours at $20 per hour100Factory overhead applied at 80% of direct labor80(variable costs = $60; fixed costs = $20)Variable selling and administrative64Fixed selling and administrative40Total unit costs$364

Standards have been computed based on a master budget activity level of 28,800 direct labor-hours per month. Actual activity for the past month was as follows:

Materials used228,000yards at $2.05 per yard

Direct labor25,200hours at $20.40 per hour

Total factory overhead$444,000

Production5,000units

Required:

Prepare variance analyses for the variable and fixed costs.(Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)

I need help on direct materials efficiency variance, direct labor efficiency variance and variable overhead efficiency variance and fixed overhead production volume variance.