Acoma,Incorporated, has determined a standard direct materials cost per unit of $$8\mathrm{.}00(2$ feet X $$4\mathrm{.}00$ per foot$).$Last month, Acoma purchased and used $4580$ feet of direct materials, for which it paid $$17862.$ The company produced and sold $2150$ units during the month. Caculate the direct materials price,quantity, and spending variances.