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Exercise 10-6 (Algo) Direct Materials and Direct Labor Variances [LO10-1, LO10-2] Huron Company produces a commerclal cleaning compound known as Zoom. The direct matentals and direct labor standards for one unit of Zoom are given below: During the most recent month, the following activity was recorded: a. 25,900.00 pounds of mateilal were purchased at a cost of $2.10 per pound. b. All of the matenal purchased was used to produce 3,000 units of Zoom. C 700 hours of direct labor time were recorded at a total labor cost of $6,300. Required: 1. Compute the materlals price and quantity variances for the month. 2. Compute the labor rate and efficiency variances for the month: (For all requirements, Indicate the effect of each variance by selecting "F" for favorable, "U" for untavorable, and "None" for no effect (l.e., zero variance). Input all amounts as positive values. Round your Intermediate calculations to the nearest whole dollar.)