Acoma, Inc, has determined a standard direct materials cost per unit of $8.00 (2 feet * $4.00 per foon Last month. Acoma purchased and used 4,540 feet of direct materials for which it paid $17706. The company produced and sold 2,110 units during the month. Calculate the direct materials price, quantity, and speriding variances. (Indicate the effect of each variance by selecting "F" for favorable. "U" for unfavorable, and "None" for no effect (l.e., zero variance). Round your intermediate calculations to 2 decimal places.) Direct Materials Price Variance Direct Materials Quantity Variance Direct Materials Spending Variance 454 F U (None