The Grayson Company uses standard costs to account for its production of a specialty cleaning product called Green Clean. The

standard cost of materials and direct labour to produce one bottle of Green Clean is as follows:

Both material A and material B are added at the start of the process. Production data for June $2016$ are as follows:

a$.$ Beginning work in process, $5,000$ units, $25\%$ complete.

b$.$ Started during June, $18,000$ units.

c$.$ Ending work in process, $6,000$ units, $60\%$ complete.

d$.$ No units were spoiled.

e$.28,000$ litres of material A was issued to production.

f$.12,000$ litres of material B was used during June.

g$.$ Direct labour worked totalled $4,800$ hours at a cost of $$50,000$ for the month.

Required:

Determine all of the material and labour variances possible from the preceding data for the month of June. $($Indicate the effect of each

variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$