Acoma, Incorporated, has determined a standard direct materials cost per unit of $$6\mathrm{.}80(2$ feet $$$$3\mathrm{.}40$ per foot$).$ Last month, Acoma purchased and used $4,680$ feet of direct materials, for which it paid $$15,444.$ The company produced and sold $2,150$ 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.

$\backslash$table$[[$Direct Materials Price Variance,,$],[$Direct Materials Quantity Variance,,$],[$Direct Materials Spending Variance,,$]]$