the values with the red xs are incorrect

(LU 17-2) In reviewing activity for July, the controller of Mathis, Inc., collected the following data concerning direct materials. Actual production Direct materials purchased (actual) Standard cost of materials purchased Standard direct materials costs per unit produced Standard price times actual amount of materials used 103,900 units $1,644,600 1,558,500 14.30 1,410,450 Required: Compute the direct materials cost variances, (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option) Answer is complete but not entirely correct. U Direct Materials Price variance Emiciency variance Total direct materials cost variance 234,150 75,320 158,830 $