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

$\backslash$table$[[,$Standard Quantity or$,,],[,$Hours,Standard Price or Rate,Standard Cost,$],[$Direct materials,$4\mathrm{.}6$ pounds,$$2\mathrm{.}50$ per pound,$$11\mathrm{.}50,],[$Direct labor,$0\mathrm{.}2$ hours,$$18\mathrm{.}00$ per hour,$$3\mathrm{.}60,]]$

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

a$.$ Twenty thousand pounds of material were purchased at a cost of $$2\mathrm{.}35$ per pound.

b$.$ All of the material purchased was used to produce $4,000$ units of Zoom.

c$.750$ hours of direct labor time were recorded at a total labor cost of $$14,925.$

Required:

Compute the materials price and quantity variances for the month.

Compute the labor rate and efficiency variances for the month.