Huron Company produces a commercial cleaning compound known as Zoom. The direct materials and direct labour standards for one unit of Zoom follow; The budgeted fixed overheod cost is $14,222 per month. The denominator activity levef of the allocation base is 800 direct labour-hours. During the most recent month, the following activily was recorded: a. 10,100 kilograms of material were purchased at a cost of $2.21 per kilogram. b. A total of 840 hours of direct labour time was recorded at a total labour cost of $9,310. c. The variable overhead cost was $1,540, and the foced overhead cost was $14,306. Assume that the company produced 1,200 units, using 6,600 kilograms of materlat in the production process. (The rest of the material purchased remained in inventory) Required: 1. Compute the direct materials price and quantity variances for the month. (indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (le., raro variance).) 2. This part of the question is not part of your Connect assignment