The direct materials and direct labour standards for one bottle of Clean$-$All spray cleaner are given below:

Standard Quantity

or Hours Standard Price

or Rate Standard

Cost

Direct materials $7\mathrm{.}0$ millilitres $ $0\mathrm{.}32$ per millilitre $ $2\mathrm{.}24$

Direct labour $0\mathrm{.}2$ hours $ $12\mathrm{.}00$ per hour $ $2\mathrm{.}40$

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

$29,000$ millilitres of material was purchased at a cost of $$0\mathrm{.}27$ per millilitre.

All of the material was used to produce $3,000$ bottles of Clean$-$All.

$725$ hours of direct labour time was recorded at a total labour cost of $$8,700.$

Required:

$1.$ Compute the direct materials price and quantity variances for the month. $($Indicate the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$

$2.$ Compute the direct labour rate and efficiency variances for the month. $($Indicate the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$