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

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

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.$)$