Acoma, Inc, has determined a standard direct materials cost per unit of $8.00 ( 2 feet $4.00 per foot). Last month, Acoma purchased and used 4,380 feet of direct materials for which it paid $17,082. The company produced and sold 2,030 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.)