In Early 2009,Duncan Manufacturing Inc Actual Results for 2009 Were Determined to Be as Follows

In early 2009,Duncan Manufacturing Inc.had budgeted for the production and sale of 12 000 units at a sales price of $20 per unit.The following information is available regarding the standard cost for each unit: $\begin{array}{ll} \text { Direct materials: } & \text {\$ 4.00 (4 pounds at \$ 1.00 per lb)}\\ \text { Direct labour:} & \text {\$ 2.50(10 minutes of assembly at \$ .25 per minute}\\\end{array}$

Actual results for 2009 were determined to be as follows:
$\begin{array}{ll}\text { Number of units produced }\\{\text { and sold: }} & 11200 \text { units } \\\text { Sales revenue: } & \$ 235200 \text { (\$21 per unit) } \\\text { Direct materials cost: } & \$ 47840 \text { (46 } 000 \text { lbs purchased and used at } \$ 1.04 \text { per lb } \\\text { Direct labour cost: } & \$ 22000(110000 \text { minutes at } \$ .20 \text { per minute) }\end{array}$

Required: Compute each of the following variances.Indicate whether the variance is favourable (F)or unfavourable (U).
A. Sales price variance
B. Direct materials price variance
C. Direct materials usage variance
D. Direct labour rate variance
E. Direct labour efficiency variance