Acoma, Incorporated, has determined a standard direct materials cost per unit of $8.00 (2 feet $4.00 per foot). Last month, Acoma purchased and used 4,580 feet of direct materials, for which it paid $17,862. 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.