The following standards have been established for a raw material used to make product 0 The following data pertain to a recent month's operations: The direct materials purchases variance is computed when the materials are purchased. Required: a. What is the materials price variance for the month? b. What is the materials quantity variance for the month? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable no effect (i.e., zero variance). Input all amounts as positive values.)