Sunnyvale, Inc., produces cloth mats. Standard Quantity Standard Cost per unit 13 square feet. 0.3 hour. Direct materials (cloth) Direct labor Variable manufacturing overhead (based on direct labor hours) Fixed manufacturing overhead $480, 480 = 924,000 units) Standard Price / Standard Rate $ 1.55 per square. feet. $12.10 per hour. $ 1.20 per hour. $ 20.15 3.63 0.36 0.3 hour. 0.52 Sunnyvale, Inc. had the following actual results: Number of units produced Number of square feet of cloth used Cost of cloth purchased and used Number of labor hours worked Direct labor cost Variable overhead cost Fixed overhead cost 1,180,000 12,100,000 $ 18,150,000 322,000 $ 3,799,600 $ 1,200,000 $ 379,000 Required: Calculate the direct materials price and quantity variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Direct Material Price Variance Direct Material Quantity Variance