The following standards have been established for a raw material used to make product $084$ :

Standard quantity of the material per unit of output Standard price of the material

$8\mathrm{.}0$ meters $$19\mathrm{.}20$ per meter

The following data pertain to a recent month's operations:

Actual material purchased

Actual cost of material purchased

Actual material used in production

Actual output

$4,300$ meters

$$86,430$

$4,000$ meters

$590$ units of product $084$

The direct materials purchases variance is computed when the materials are purchased.

Required:

a$.$ What is the materials price variance for the month?

b$.$ What is the materials quantity variance 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$).$ Input all amounts as positive values.$)$

$\backslash$table$[[$a$.$ Materials price variance$],[$b$.$ Materials quantity variance$]]$