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$.22,000$ millilitres of material was purchased at a cost of $$0\mathrm{.}24$ per millilitre.

b$.$ All of the material was used to produce $3,000$ bottles of Clean$-$All.

c$.725$ hours of direct labour time was recorded at a total labour cost of $$8,700.$

Requireat:

Compute the direct materials price and quantity variances for the month. $($Indicate the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$

$\backslash$table$[[,],[$Materials price variance,$],[$Materials quantity variance,$]]$