Dawson Toys, Limited, produces a toy called the Maze with the following standards:

Direct materials: $8$ microns per toy at $$0\mathrm{.}34$ per micron

Direct labor: $1\mathrm{.}5$ hours per toy at $$6\mathrm{.}80$ per hour

During July, the company produced $5,400$ Maze toys. The toy's production data for the month are as follows:

Direct materials. $80,000$ microns were purchased at a cost of $$0\mathrm{.}31$ per micron. $26,000$ of these microns were still in inventory at the end of the month.

Direct labor. $8,600$ direct labor$-$hours were worked at a cost of $$62,780.$

Required:

Compute the following variances for July:

Do not round intermediate calculations. Round final answer to the nearest whole dollar amount.

a$.$ The materials price and quantity variances.

b$.$ The labor rate and efficiency variances.