Dawson Toys, Limited, produces a toy called the Moze with the following standards: Direct materials: 6 microns per toy at $1.50 per micron Direct labor: 13 hours per toy at $21 per hour During July, the company produced 3,000 Maze toys. The toy's production data for the month are as follows: Direct materlals 25,000 microns were purchased at a cost of $1.48 per micron, 5.000 of these microns were still in inventory at the end of the month. Direct labor: 4,000 direct labor-hours were worked at a cost of $88,000. 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. a. The materials price and quantity variances. b. The labor rate and efficiency variances