Stuck on this problem for awhile and would appreciate any help:

Dawson Toys, Ltd., produces a toy called the Maze. The company has recently established a standard cost system to help control costs and has established the following standards for the Maze toy:

Direct materials: 8 microns per toy at $0.34 per micron

Direct labor: 1.3 hours per toy at $7.20 per hour

During July, the company produced 5,000 Maze toys. Production data for the month on the toy follow:

Direct materials: 71,000 microns were purchased at a cost of $0.32 per micron. 21,000 of these microns were still in inventory at the end of the month.

Direct labor: 7,100 direct labor-hours were worked at a cost of $56,090.

Required:
1.	Compute the following variances for July: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

.

A. The materials price and quantity variances. Material price variance: ___ Material quantity variance: ___

B.	The labor rate and efficiency variances. Labor rate variance: ___ Labor efficiency variance: ___