Knope Incorporated invented a new canvas duffle bag called the Dufflemaster. Knope has a standard cost system and following are the standards for the Dufflemaster bag:

Direct materials: 6 yards of canvas per duffle bag at $0.34 per yard

Direct labor: 1.4 hours per duffle bag at $6.90 per hour

During July, Knope produced 5,100 Dufflemaster bags. Knope's July production data on the bags follow:

Direct materials: 75,000 yards of canvas were purchased at a cost of $0.31 per yard. 36,750 yards of canvas were still in inventory at the end of July, and 0 yards of canvas were in inventory at the beginning of July.

Direct labor: 7,740 direct labor-hours were worked at a cost of $58,050.

Required:
1.	Compute the following variances for July. (Do not round your per unit rates, round other intermediate calculations and your final answer to nearest whole dollar. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).):

a. Direct materials price and quantity variances.

b.	Direct labor rate and efficiency variances.