M9-9 (Algo) Calculating Direct Materials Cost Variances [LO 9-3] Acoma, Inc., has determined a standard direct materials cost per unit of $8.00 (2 feet $4.00 per foot). Last month, Acoma purchased and used 4,510 feet of direct materials for which it poid $17,589. The company produced and sold 2,150 units during the month. Calculate the direct materials price, quantity, and spending varlances. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your intermediate calculations to 2 decimal places.)