The direct materlals 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$.26,500$ millilitres of materlal was purchased at a cost of $$0\mathrm{.}22$ per millilitre.

b$.$ All of the materlal was used to produce $2,200$ bottles of Clean$-$All.

c$.600$ hours of direct labour time was recorded at a total labour cost of $$7,200.$

Assume that Instead of producing $2,200$ bottles of Clean$-$All during the month, the company produced only $2,000$ bottles, using

$22,500$ millilitres of materlal. $($The rest of the materlal purchased remained in raw materlals inventory.$)$

Requirec:

Compute the direct materlals price and quantity varlances for the month. $($Indlcate the effect of each varlance by selecting $"$F$"$ for

favourable, $"$U$"$ for unfavourable, and "None" for no effect $($l$.$e$.,$ zero varlance$).)$