The standard direct materlal cost per unit for Willis Group was $$136(=$$$34$ per gallon $4$ gallons per unit$).$ During the perlod, actual direct materials costs amounted to $$1,800,510,$ materials used totaled $55,455$ gallons, and $13,230$ units were produced.

Requlred:

Compute the direct materlals price and efficlency variances for the perlod.

Note: Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no effect, do not select elther option.

$\backslash$table$[[$Price variance,$],[$Efficiency variance,$]]$