Acoma, Inc., has determined a standard direct materials cost per unit of $8.20 (2 feet * $4.10 per foot). Last month, Acoma purchased and used 4,350 feet of direct materials for which it paid $17,400. The company produced and sold 2,070 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 (i.e., zero variance). Round your intermediate calculations to 2 decimal places.) Direct Materials Price Variance Direct Materials Quantity Variance Direct Materials Spending Variance Paradise Corp. has determined a standard labor cost per unit of $13 (0.50 hour * $26 per hour). Last month, Paradise incurred 952 direct labor hours for which it paid $22,610. The company produced and sold 2,000 units during the month. Calculate the direct labor rate, efficiency, and spending variances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places.) Direct Labor Rate Variance Direct Labor Efficiency Variance Total Direct Labor Spending Variance Beverly Company has determined a standard variable overhead rate of $4.20 per direct labor hour and expects to incur 0.50 labor hour per unit produced. Last month, Beverly incurred 1,800 actual direct labor hours in the production of 3,700 units. The company has also determined that its actual variable overhead rate is $2.40 per direct labor hour. Calculate the variable overhead rate and efficiency variances as well as the total amount of over- or underapplied variable overhead. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Variable Overhead Rate Variance Variable Overhead Efficiency Variance Over- or Underapplied Variable Overhead