Acme CampanyS producton budget ior August is 18,000 units andnciudes the Toldwng component unit costs difect matenals, 39.00 direci labor, S11.20, wariable ovenead, sb.00. Budgeted fiked avenead is se4,000. Acual productiorn in August was 18,400 units. Aclual August, 216,200 pounds of raw material were used that were purchased at $0.80 per pound pound. During Required: Calculate the materials price variance and materials usage variance for August, (Do not round intermediate calculations, Indicate the effect of each variance by selecting " " for favorable, "U" for unfavorable, and "None" for no effect (i.. zero variance).) Material price variance Material usane variance