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

Standard Quantity

or Hours Standard Price

or Rate Standard

Cost

Direct materials $5\mathrm{.}0$ millilitres $ $0\mathrm{.}30$ per millilitre $ $1\mathrm{.}50$

Direct labour $0\mathrm{.}4$ hours $ $12\mathrm{.}00$ per hour $ $4\mathrm{.}80$

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

$28,000$ millilitres of material was purchased at a cost of $$0\mathrm{.}25$ per millilitre.

All of the material was used to produce $2,500$ bottles of Clean$-$All.

$675$ hours of direct labour time was recorded at a total labour cost of $$8,100.$

Assume that instead of producing $2,500$ bottles of Clean$-$All during the month, the company produced only $2,000$ bottles, using $24,000$ 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. $($Indicate the effect of each variance by selecting $"$F$"$ for favourable, $"$U$"$ for unfavourable, and "None" for no effect $($i$.$e$.,$ zero variance$).)$