Acoma, Incorporated, has determined a standard direct materials cost per unit of $$6\mathrm{.}60(2$ feet $$$$3\mathrm{.}30$ per foot$).$ Last month, Acoma purchased and used $4,400$ feet of direct materials, for which it paid $$14,080.$ The company produced and sold $2,030$ 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,,$F$