Huron Company produces a cleaning compound known as Zoom. The direct materials and direct labor standards for one unit of Zoom are given below:

Standard Quantity or Hours Standard Price or Rate Standard Cost

Direct materials $5\mathrm{.}70$ pounds $ $2\mathrm{.}50$ per pound $ $14\mathrm{.}25$

Direct labor $0\mathrm{.}50$ hours $ $7\mathrm{.}50$ per hour $ $3\mathrm{.}75$

During the most recent month, the following activity was recorded:

Eleven thousand pounds of material were purchased at a cost of $$2\mathrm{.}40$ per pound.

The company produced only $1,100$ units, using $9,900$ pounds of material. $($The rest of the material purchased remained in raw materials inventory.$)$

$650$ hours of direct labor time were recorded at a total labor cost of $$7,800.$

Required:

Compute the materials price and quantity variances for the month.

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.