Topper Toys has developed a new toy called the Brainbuster. The company has a standard cost system to help control costs and has established the following standards for the Brainbuster toy: Direct materials: 8 diodes per toy at $0.35 per diode Direct labor: 1.4 hours per toy at $7.40 per hour During August, the company produced 5, 300 Brainbuster toys. Production data on the toy for August follow: Direct materials: 73, 000 diodes were purchased at a cost of SO.34 per diode. 20, 000 of these diodes were still in inventory at the end of the month. Direct labor: 7, 720 direct labor-hours were worked at a cost of $60, 216. Required: 1. Compute the following variances for August: (Input all amounts as positive values. Do not round your per unit rates, round other intermediate calculations and your final answer to nearest whole dollar. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U