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 $6\mathrm{.}0$ millilitres $ $0\mathrm{.}25$ per millilitre $ $1\mathrm{.}50$

Direct labour $0\mathrm{.}3$ hours $ $12\mathrm{.}00$ per hour $ $3\mathrm{.}60$

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

$25,500$ millilitres of material was purchased at a cost of $$0\mathrm{.}20$ 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$).)$