Acoma, Incorporated, has determined a standard direct materials cost per unit of $$7\mathrm{.}80(2$ feet $\backslash$times $$3\mathrm{.}90$ per foot$).$ Last month, Acoma purchased and used $4,420$ feet of direct materials, for which it paid $$16,796.$ The company produced and sold $2,020$ 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.