Huron Company produces a cleaning compound known as Zoom. The direct materlals and direct labor standards for one unlt of Zoom

ale glven below:

During the most recent month, the following act$/$vity was recorded:

a$.22,900\mathrm{.}00$ pounds of material were purchased at a cost of $$2\mathrm{.}70$ per pound.

b$.$ All of the materlal purchased was used to produce $3,000$ unitts of Zoom.

c$.1,400$ hours of direct labor time were recorded at a total labor cost of $$18,200.$

Requlred:

Compute the materials price and quantity varlances for the month.

Compute the labor rate and efficlency varlances for the month.

Note: For all requlrements, Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None"

for no effect $($l$.$e$.,$ zero variance$).$ Input all amounts as posit$|$ve values. Round your Intermedlate calculat$|$ons to the nearest

whole dollar.