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

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

a$.$ Eleven thousand six hundred pounds of materlal were purchased at a cost of $$290$ per pound.

b$.$ The company produced only $1,160$ units, using $10,440$ pounds of materlal. $($The rest of the materlal purchased remained in raw materlals Inventory.$)$

c$.564$ hours of direct labor time were recorded at a total labor cost of $$6,768.$

Requlred:

Compute the materlals price and quantity varlances for the month. $($Indlcate the effect of each varlance by selecting $"F"$ for fevorable, $"$U$"$ for unfavorable, and "None" for no effect $($I$.$e$.,$ zero varlance$).$ Input all amounts as positlve values.$)$

$\backslash$table$[[$Materials price variance,,$],[$Materials quantity variance,,$]]$