Dowson Toys, Limated, produces a toy called the Maze. The company has recently created a standard cost system to help control costs and has establistred the following standards for the Mare toy. Duectmaterials: 7 microns per toy at $0.32 per micion Direct labor. 13 hours per toy at $7,40 per hoi During July, the compary produced 5,200 Maze toys. The toys production date for the month are as follows: Direct materiale, 79,000 micions were purchased at a cost of $0.30 per micron, 33,500 of these microns were still in inventoryat the find of the month Direct labor 7160 direct labor hours were worked at a cost of $55,848 Required: WCompule the following vatiances for fuly: (lindicate the effect of each voriance by selecting " F " for fovoroble, "U" for unfovorable, and "None" for no effect (l.e, zero vorinnce). Input all omounts as positive values. Do not round intermedinte caiculotions. Round final nnswer to the nearest whole dollar amount.) a. The-mareials price and quantity vartances b. The labor rote and efliciency vailances