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,,$\backslash$table$[[$Standard$],[$Cost$]]],[$Direct materials,or Hours,Standard Price or Rate,$$12\mathrm{.}35,],[$Direct labor,$6\mathrm{.}50$ pounds,$$1\mathrm{.}90$ per pound,$$3\mathrm{.}90,]]$

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

a$.20,500\mathrm{.}00$ pounds of material were purchased at a cost of $$1\mathrm{.}70$ per pound.

b$.$ All of the material purchased was used to produce $3,000$ units of Zoom.

c$.800$ hours of direct labor time were recorded at a total labor cost of $$12,000.$

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,,$],[2.$ Labor efficiency variance,,$]]$