Dawson Toys, Limited, produces a toy called the Maze. The company has recently created a standard cost system to help control and has established the following standards for the Maze toy:

Direct materials: $7$ microns per toy at $$0\mathrm{.}32$ per micron Direct labor: $1\mathrm{.}4$ hours per toy at $$6\mathrm{.}90$ per hour

During July, the company produced $5,100$ Maze toys. The toy's production data for the month are as follows:

Direct materials. $79,000$ microns were purchased at a cost of $$0\mathrm{.}29$ per micron. $34,375$ of these microns were still in inventory at th end of the month.

Direct labor. $7,540$ direct labor$-$hours were worked at a cost of $$56,550$

Required:

Compute the following variances for July: $($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorab$)$ and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values. Do not round intermediate calculations. Roun final answer to the nearest whole dollar amount.$)$

a$.$ The materials price and quantity variances.

b$.$ The labor rate and efficiency variances.

$\backslash$table$[[1$a$.$ Material price variance,,$],[1$a$.$ Material quantity variance,,$],[1$b$.$ Labor rate variance,,$],[1$b$.$ Labor efficiency variance,,$]]$