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$7\mathrm{.}0$millilitres$$0\mathrm{.}28$per millilitre$$1\mathrm{.}96$Direct labour$0\mathrm{.}4$hours$$12\mathrm{.}00$per hour$$4\mathrm{.}80$ During the most recent month, the following activity was recorded: $21,500$ millilitres of material was purchased at a cost of $$0\mathrm{.}23$ per millilitre. All of the material was used to produce $3,920$ bottles of Clean$-$All. $700$ hours of direct labour time was recorded at a total labour cost of $$8,400.$ Assume that instead of producing $3,920$ bottles of Clean$-$All during the month, the company produced only $2,000$ bottles, using $17,500$ millilitres of material. $($The rest of the material purchased remained in raw materials inventory.$)$ Required: Compute the direct materials price and quantity variances for the month. Note: Input all amounts as positive values. Indicate the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).$