george produces a lawn and garden product called FastGrow. The direct materials and direct labour standards for one unit of FastGrow follows: Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials 4.30 kilograms $ 1.90 per kilogram $ 8.17 Direct labour 0.38 hour $ 8.00 per hour 3.04 Variable overhead 0.38 hour $ 1.30 per hour 0.49 The budgeted fixed overhead cost is $15,208 per month. The denominator activity level of the allocation base is 874 direct labour-hours. During the most recent month, the following activity was recorded: 9,400 kilograms of material were purchased at a cost of $2.22 per kilogram. All of the material purchased was used to produce 2,300 units of Zoom. A total of 820 hours of direct labour time was recorded at a total labour cost of 9,266. The variable overhead cost was $1,640, and the fixed overhead cost was $17,366. Required: Calculate the direct materials price and quantity variances for the month. Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).