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

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

a$.21,500$ millilitres of material was purchased at a cost of $$0\mathrm{.}23$ per millilitre.

b$.$ All of the material was used to produce $3,220$ bottles of Clean$-$All.

c$.700$ hours of direct labour time was recorded at a total labour cost of $$8,400.$

Assume that instead of producing $3,220$ bottles of Clean$-$All during the month, the company produced only $2,000$ bottles, using $17,500$

millilitres of material. $($The rest of the material purchased remained in raw materials inventory.$)$

Required:

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$).)$