In Class Exercise 9-2 (LO 9-3) Happy Donut's standard cost card for mix-in ingredients follows. Standard Quantity 3 oz. Direct Costs Mix-in Ingredients Actual results were as follows. Standard Price Standard Unit Cost $0.20 per oz $0.60 Produced and sold 20,000 units. Purchased and used 64,000 ounces of mix-in ingredients at a total cost of $15,360 ($0.24 per ounce). Calculate the following variances and label them as favorable (F) or unfavorable (U): 1. Direct materials price variance. 2. Direct materials quantity variance. 3. Direct materials spending variance