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

During July, the company produced $5,500$ Maze toys. The toy's production data for the month are as follows:

Direct materials. $78,000$ microns were purchased at a cost of $$0\mathrm{.}31$ per micron. $29,875$ of these microns were still in inventory at the end of the month.

Direct labor. $8,650$ direct labor$-$hours were worked at a cost of $$63,145.$

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.

Answer is complete but not entirely correct.

$\backslash$table$[[1$a$.$ Material price variance,$$,2,370,u,($x$)],[1$a$.$ Material quantity variance,$$,14,960ox,$U$,8],[1$b$.$ Labor rate variance,$$,3,900ox,F,($x$)],[1$b$.$ Labor efficiency variance,$$,3,300ox,u,0]]$