M34-7 Calculating Direct Materials Cost Variances Acoma, Inc., has determined a standard direct materials cost per unit of $8 (2 feet $4 per foot). Last L034-3 month, Acoma purchased and used 4.200 feet of direct materials for which it paid $15,750. The company produced and sold 2.000 units during the month. Calculate the direct materials price, quantity, and spending variances