The standard cost of Product B includes 2 units of direct materials at $5 per unit. During June, 17,010 units of direct material were purchased and used at a cost of $4.7 per unit to produce 9,400 units of Product B. Compute the variance requested below and indicate whether the variance is favorable or unfavorable, by indicating U or F. Place the letter by the number DO NOT add a space. Example, if the variance is 100 unfavorable, enter 100U (DO NOT PUT 100 U) The Direct Materials spending variance is $