Amazing Manipulation Manulacturing's $($AMM$)$ slandards anticipate that there will be $4$ pounds of raw material used for every unit of finished goods produced AMM began the month of May with $3,000$ pounds of raw material, purchased $21,900$ pounds for $$30,660$ and ended the month with $2,100$ pounds on hand. The company produced $5,400$ units of finished goods. The company estimates standard costs at $$1\mathrm{.}80$ per pound. The materials price and elficiency variances for the month of May were as follows:

$\backslash$table$[[1.$ Price Variance,Efficiency Variance$],[$$$9,120F,$$$2,160U$