Acoma, Incorporated, has determined a standard direct materials cost per unit of $6.80 (2 feet x $3.40 per foot). Last month, Acoma purchased and used 4,690 feet of direct materials, for which it paid $15,477. The company produced and sold 2,170 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. Direct Materials Price Variance Direct Materials Quantity Variance Direct Materials Spending Variance