The standard direct material cost per unit for Willis Group was $168 ( $42 per gallon 4 gallons per unit). During the period, actual direct materials costs amounted to $2.241030, materials used totaled 55,495 gallons, and 13,310 units were produced. Required: Compute the direct materials price and efficiency variances for the period. Note: Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option. Price variance Efficiency variance