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

Actual production 103,000 units

Direct materials purchased (actual) $ 1,642,800

Standard cost of materials purchased 1,554,000

Standard direct materials costs per unit produced 14

Standard price times actual amount of materials used 1,405,950

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.)