Dawson Toys, Ltd. Direct labor: 1.1 hours per toy at $7.00 per hour During July, the company produced 5,400 Maze toys. The toy's production data for the month are as follows: at the Direct labor 6,340 direct labor-hours were worked at a cost of $47,550 Indicate the effect ofe byngforb and "None" for no effect (i.e., zero variance). Input all amounts as positive values. Do not round intermediate calculations. Round Nwtoe nearest whole doliar amount a. The materials price and quantity variances b. The labor rate and efficiency variances