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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:

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: Standard Quantity or Standard Price Standard Hours or Rate Cost Direct materials 5.6 pounds 3.00 per pound $16.80 0.4 hours 7.00 per hour 2.80 Direct labor During the most recent month, the following activity was recorded a. Ten thousand eight hundred pounds of material were purchased at a cost of $2.90 per pound. purchased remained in raw materials inventory.) c. Five hundred and thirty two hours of direct labor time were recorded at a total labor cost of $6,384 Required Compute the materials price and quantity variances for the month. (lndicate the effect of each variance by selecting favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round intermediate calculations.) Answer is complete but not entirely correct Direct materials price variance 1,080 F 14,256X U Direct materials quantity variance