Dawson Toys, Limited, produces a toy called the Maze with the following standards: Direct materials: 7 microns per toy at \$0.34 per micron Direct labor: 1.2 hours per toy at $6.90 per hour During July, the company produced 5,100 Maze toys. The toy's production data for the month are as follows: Direct materials. 73,000 microns were purchased at a cost of $0,33 per micron. 28,375 of these microns were still in inventory at the end of the month. Direct labor: 6,420 direct labor-hours were worked at a cost of $47,508. Required: 1. 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