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The direct materials and direct labor standards for one bottle of Clean-All spray cleaner are given below: During the most recent month, the following activity

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The direct materials and direct labor standards for one bottle of Clean-All spray cleaner are given below: During the most recent month, the following activity was recorded: 22, 500 milliliters of material was purchased at a cost of $0.25 per milliliter. The company produced only 2,000 bottles, using 18.500 milliliters of material. (The rest of the material purchased remained in raw materials inventory.) 750 hours of direct labor time was recorded at a total labor cost of $9,000. Compute the direct materials price and quantity variances for the month. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

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