Acoma, Inc., has determined a standard direct materials cost per unit of $7.00 (2 feet $3.50 per foot). Last month, Acoma purchased and used 4,500 feet of direct materials for which it paid $15,300. The company produced and sold 2,080 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