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

Direct materlals: $7$ microns per toy at $$0\mathrm{.}32$ per micron

Direct labor: $1\mathrm{.}5$ hours per toy at $$6\mathrm{.}90$ per hour

During July, the company produced $5,000$ Maze toys. The toy's production data for the month are as follows:

Direct materials: $71,000$ microns were purchased at a cost of $$0\mathrm{.}29$ per micron. $27,250$ of these microns were still in

Inventory at the end of the month.

Direct labor. $8,000$ direct labor$-$hours were worked at a cost of $$57,600.$

Required:

Compute the following varlances for July:

Note: Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no

effect $($l$.$e$.,$ zero varlance$).$ Input all amounts as positive values. Do not round Intermedlate calculatlons. Round

final answer to the nearest whole dollar amount.

a$.$ The materlals price and quantity varlances.

b$.$ The labor rate and efficlency varlances.