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

Direct materials: $7$ microns per toy at $$0\mathrm{.}35$ per micron

Direct labor: $1\mathrm{.}1$ hours per toy at $$7\mathrm{.}10$ per hour

During July, the company produced $5,200$ 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{.}34$ per micron. $30,500$ of these microns were still in inventory at the

end of the month.

Direct labor: $6,020$ direct labor$-$hours were worked at a cost of $$46,956.$

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.