The direct materials and direct labour standards for one bottle of Clean$-$All spray cleaner are given below:

$$

$$Standard Quantity

or HoursStandard Price

or RateStandard

CostDirect materials$6\mathrm{.}0$millilitres$$0\mathrm{.}28$per millilitre$$1\mathrm{.}68$Direct labour$0\mathrm{.}6$hours$$12\mathrm{.}00$per hour$$7\mathrm{.}20$

$$

During the most recent month, the following activity was recorded:

$27,000$ millilitres of material was purchased at a cost of $$0\mathrm{.}23$ per millilitre.

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

$625$ hours of direct labour time was recorded at a total labour cost of $$7,500.$

Required:

$1.$ 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$).)$

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$$

$2.$ Compute the direct labour rate and efficiency 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$).)$

$$