Ironwood Company manufactures cast$-$iron barbeque cookware. During a recent windstorm, it lost some of its cost accounting records. Ironwood has managed to reconstruct portions of its standard cost system database but is still missing a few pieces of information.

Required:

Use the information in the table to determine the unknown amounts. You may assume that Ironwood does not keep any raw materials on hand.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[,$Direct Materials,Direct Labor$],[$Standard amount per pan produced,$2\mathrm{.}5,$pound,,$1\mathrm{.}10,$hour$],[$Standard price,$4\mathrm{.}20,$per pound,$5,16\mathrm{.}00,$per hour$],[$Actual amount used per pan produced,$2\mathrm{.}4,$pound,$1\mathrm{.}20,$hour,$],[$Actual price,$4\mathrm{.}10,$per pound,$5,15\mathrm{.}50,$per hour$],[$Actual number of pans produced and sold,$2,500,$pans,,$2,500,$pans$],[$Direct materials price variance,,,,,$],[$Direct materials quantity variance,,,,,$],[$Direct materials spending variance,,,,,$],[$Direct labor rate variance,,,,,$],[$Direct labor efficiency variance,,,,,$],[$Direct labor spending variance,,,,,$]]$