Dawson Toys, Limited, produces a toy called the Maze. The company has recently created a standard cost system to heip control costs and has established the following standards for the Maze toy: Direct materials: 6 microns per toy at $0.35 per micron Direct labor. 1.3 hours per toy at $6.90 per hour During July, the company produced 4.600 Maze toys. The toy's production data for the month are as follows: Direct materials. 79,000 microns were purchased at a cost of $0.34 per micron. 44,500 of these microns were still in inventory at the end of the month. Direct labor, 6,580 direct labor-hours were worked at a cost of $47,376. Required: 1. Compute the following variances for July: (Indlcate the effect of each variance by selecting "F" for favorable, "U" for unfovorable, and "None" for no effect (l.e., zero varlance). Input all amounts as positive volues. Do not round intermedlate caiculations. Round final answer to the nearest whole doller amount.) a. The materials price and quantity varlances. b. The labor rate and efficlency variances