Acoma, Inc., has determined a standard direct materials cost per unit of $7.20 (2 feet x $3.60 per foot). Last month, Acoma purchased and used 4,610 feet of direct materials for which it paid $16,135. The company produced and sold 2.150 units during the month. Calculate the direct materials price, quantity, and spending variances: (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (ie., zero variance). Round your intermediate calculations to 2 decimal places.) Direct Materials Price Variance Direct Materials Quantity Variance Direct Materials Spending Variance