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Cody's Collar Company makes custom leather pet collars. The company expects each collar to require 1.3 feet of leather and predicts leather will cost $2.95 per foot. Suppose Cody's made 78 collars during February. For these 78 collars, the company actually averaged 2.5 feet of leather per collar and paid $1.70 per foot. Requirement 1: Compute the standard direct materials cost per unit. (Round your answer to 3 decimal places. Omit the "$" sign in your response.) Standard Direct materials $ | per unit Requirement 2: Without performing any calculations, determine whether the direct materials price variance will be favorable or unfavorable. Direct material price variance Requirement 3: Without performing any calculations, determine whether the direct materials quantity variance will be favorable or unfavorable. Direct material quantity variance Requirement 6: Calculate the direct materials price and quantity variances. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Do not round intermediate calculations. Round your answers to 2 decimal places. Omit the "$" sign in your response.)