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

Direct materials: $6$ microns per toy at $$0\mathrm{.}30$ per micron

Direct labor: $1\mathrm{.}5$ hours per toy at $$6\mathrm{.}70$ per hour

During July, the company produced $4,900$ 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{.}26$ per micron. $39,250$ of these microns were still in inventory at the end of the month.

Direct labor. $7,850$ direct labor$-$hours were worked at a cost of $$55,735.$

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.

$\backslash$table$[[1$a$.$ Material price variance,,F$],[1$a$.$ Material quantity variance,,U$],[1$b$.$ Labor rate variance,,U$],[1$b$.$ Labor efficiency variance,,U$]]$