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:

	Standard Quantity or Hours		Standard Price or Rate			Standard Cost
Direct materials	7.00	pounds	$	2.20	per pound	$	15.40
Direct labor	0.45	hours	$	7.00	per hour	$	3.15

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

1. 19,500 pounds of material were purchased at a cost of $2.10 per pound.
2. All of the material purchased was used to produce 2,500 units of Zoom.
3. 1,025 hours of direct labor time were recorded at a total labor cost of $9,225.

Required:

1. Compute the materials price and quantity variances for the month. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) 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:

	Standard Quantity or Hours		Standard Price or Rate			Standard Cost
Direct materials	7.00	pounds	$	2.20	per pound	$	15.40
Direct labor	0.45	hours	$	7.00	per hour	$	3.15

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

1. 19,500 pounds of material were purchased at a cost of $2.10 per pound.
2. All of the material purchased was used to produce 2,500 units of Zoom.
3. 1,025 hours of direct labor time were recorded at a total labor cost of $9,225.

Required:

1. Compute the materials price and quantity variances for the month. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

EA

Owen Toys, L. produces a la calde Mar. The company has recorded a state to help contra costs and has stated the following standards for the Mazety Dreamers 7 micro per loyat2 per micro Drector 13 hours per a perhe Durgh the concary produced. My Protection data for the month on the toy Solow Director 7.100 microware purch cost of 1020 ron 2.7 of mee were all entory at the end of the Director: 7.750 druhou ware worked for 550.675 Regured Come are one or indicate the effect of an verlenen ty te forte. Ute intressen und Motor Juffet over Do not round intermediate clona. Round final anar the rest wiele The price and quantity and Mwany w The brand