Acoma, Inc., has determined a standard direct materials cost per unit of $6.20 (2 feet $3.10 per foot). Last month, Acoma purchased and used 4,460 feet of direct materials for which it paid $13,380. The company produced and sold 2,120 units during the month. Calculate the direct materials price, quantity, and spending variances. (Round your intermediate calculations to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)

Direct Materials Price Variance Direct Materials Quantity Variance Direct Materials Spending Variance