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:

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

a$.22,900\mathrm{.}00$ pounds of material were purchased at a cost of $$2\mathrm{.}70$ per pound.

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

c$.1,400$ hours of direct labor time were recorded at a total labor cost of $$18,200.$

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.$)$