Acoma, Inc., has determined a standard direct materials cost per unit of $7.40 (2 feet x $3.70 per foot). Last month, Acoma purchased and used 4,420 feet of direct materials for which it paid $15,912. The company produced and sold 2,110 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.) Answer is complete but not entirely correct. Direct Materials Price Variance $ 442 F Direct Materials Quantity Variance $ OXU Direct Materials Spending Variance $ (442) U