Perfect Pet Collar Company makes custom leather pet collars. The company expects each collar to require $2\mathrm{.}45$ feet of leather and predicts leather will cost $$4\mathrm{.}40$ per foot. Suppose Perfect Pet made $95$ collars during February. For these $95$ collars, the company actually averaged $2\mathrm{.}60$ feet of leather per collar and paid $$4\mathrm{.}00$ per foot Required:

$1.$ Calculate the standard direct materials cost per unit.

$2.$ Without performing any calculations, determine whether the direct materials price variance will be favorable or unfavorable.

$3.$ Without performing any calculations, determine whether the direct materials quantity variance will be favorable or unfavorable.

$6.$ Calculate the direct materials price and quantity variances. Note: Round your intermediate calculations and final answers to $2$ decimal places. Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$