Dawson Toys, Limited, produces a toy called the Maze. The company has recently created a standard cost system to help control costs and has established the following standards for the Maze toy: Direct materials: 6 microns per toy at $0.31 per micron Direct labor 12 hours per toy at $740 per hour During July, the company produced 5.000 Maze toys. The toy's production data for the month are as follows: Direct materials. 73,000 microns were purchased at a cost of $0.29 per micron. 35,500 of these microns were still in inventory at the end of the month. Direct labor 6,300 direct labor-hours were worked at a cost of $51,030. Required: 1. Compute the following variances for July? (Indicate the effect of each voriance by selecting "F" for fovorable, "U" for unfovorable, ond "None" for no effect (i.e., zero variance). Input all omounts as positive values. Do not round intermediate calculations. Round final answer to the nearest whole doller amount.) a. The materials price and quantity variances. b. The labor rate and efficiency variances