Huron Company produces a commercial clean$$ng compound known as $\frac{?}{{?}_{00}m}.$ I he direct materials and direct labor standards tor one unit of Zoom are given below:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$],[$Hours$]],$Standard Price or Rate Standard Cost$],[$Direct materials,$6\mathrm{.}80$ pounds,$$2\mathrm{.}90$ per pound,$$19\mathrm{.}72,,],[$Direct labor,$0\mathrm{.}20$ hours,$$9\mathrm{.}00$ per hour,$$1\mathrm{.}80,,]]$

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

a$.$ Fifteen thousand one hundred pounds of material were purchased at a cost of $$2\mathrm{.}60$ per pound.

b$.$ All of the material purchased was used to produce $2,000$ units of Zoom.

c$.300$ hours of direct labor time were recorded at a total labor cost of $$3,300.$

Required:

Compute the materials price and quantity variances for the month.

Compute the labor rate and efficiency variances for the month.

$($For all requirements, 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. Round your intermediate calculations to the nearest whole dollar.$)$

$\backslash$table$[[1.$ Materials price variance,,$],[1.$ Materials quantity variance,,$],[2.$ Labor rate variance,,$]]$