The standards for product V$28$ call for $8\mathrm{.}4$ pounds of a raw material that costs $$19\mathrm{.}20$ per pound. Last month, $2,300$ pounds of the raw material were purchased for $$43,700.$ The actual output of the month was $250$ units of product V$28.$ A total of $2,200$ pounds of the raw material were used to produce this output.

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?

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.

$\backslash$table$[[$a$.$ Materials price variance,,$],[$b$.$ Materials quantity variance,,$]]$