The direct materials and direct labour standards for one bottle of Clean-All spray cleaner are given below: During the most recent month, the following activity was recorded: a. 20,500 millilitres of material was purchased at a cost of $0.21 per millititre. b. All of the material was used to produce 2,100 bottles of Clean-All. c. 650 hours of direct labour time was recorded at a total labour cost of $7,800. Assume that instead of producing 2,100 bottles of Clean-All during the month, the company produced only 2,000 bottles, using 16,500 millilitres of material. (The rest of the material purchased remained in raw materials inventory.) Requirect: Compute the direct materials price and quantity variances for the month. (Indicate the effect of each variance by selecting "F" for favourable, " Ufor unfavourable, and "None" for no effect (i.e., zero variance).)