Acoma, Incorporated, has determined a standard direct materials cost per unit of \\( \\$ 7.40 \\) ( 2 feet \\( \\times \\$ 3.70 \\) per foot). Last month, Acoma purchased and used 4,330 feet of direct materials, for which it paid \\( \\$ 15,588 \\). The company produced and sold 2,050 units during the month. Required: Calculate the direct materials price, quantity, and spending variances. Note: 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