In reviewing activity for July, the controller of Mathis, Inc., collected the following data concerning direct materials.

Actual production		104,600	units
Direct materials purchased (actual)	$	1,646,000
Standard cost of materials purchased		1,562,000
Standard direct materials costs per unit produced		14.40
Standard price times actual amount of materials used		1,413,950

Required:

Compute the direct materials cost variances. (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)

Direct Materials
Price variance
Efficiency variance
Total direct materials cost variance