Acoma, Inc., has determined a standard direct materials cost per unit of $6.40 (2 feet $3.20 per foot). Last month, Acoma purchased and used 4,590 feet of direct materials for which it paid $14,229. The company produced and sold 2,160 units during the month. Calculate the direct materials price, quantity, and spending variances. (Round your intermediate calculations to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)