Acoma, Inc., has determined a standard direct materials cost per unit of $7.60 (2 feet $3.80 per foot). Last month, Acoma purchased and used 4,260 feet of direct materials for which it paid $15,762. The company produced and sold 2,020 units during the month. Calculate the direct materials price, quantity, and spending variances. (Round your intermediate calculations to 2 decimal places. Direct Materials Price Variance-

Direct Materials Quantity Variance-

Direct Materials Spending Variance-