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

Direct materials: $7$ microns per toy at $$0\mathrm{.}33$ per micron

Direct labor: $1\mathrm{.}5$ hours per toy at $$7\mathrm{.}20$ per hour

During July, the company produced $4,500$ Maze toys. The toy's production data for the month are as follows:

Direct materials. $76,000$ microns were purchased at a cost of $$0\mathrm{.}30$ per micron. $36,625$ of these microns were still in inventory at the end of the month.

Direct labor. $7,250$ direct labor$-$hours were worked at a cost of $$55,100.$

Required:

Compute the following variances for July:

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values. 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.

Answer is complete but not entirely correct.

$\backslash$table$[[1$a$.$ Material price variance,$$,945,F,0],[1$a$.$ Material quantity variance,$$,3,300,$u$,0],[1$b$.$ Labor rate variance,$$,2,070,$U$,0],[1$b$.$ Labor efficiency variance,$$,3,300ox,$U$,0]]$