Acoma, Incorporated, has determined a standard direct materials cost per unit of $$6\mathrm{.}40(2$ feet $$$$3\mathrm{.}20$ per foot$).$ Last month, Acoma

purchased and used $4,280$ feet of direct materials, for which it paid $$13,268.$ The company produced and sold $2,000$ 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.