Calculate the materials price variance and materials usage variance for one month?

Acme Company's production budget for August is 18,100 units and includes the following component unit costs: direct materials, $8.00; direct labor, $10.50; variable overhead, $6.50. Budgeted fixed overhead is $38,000. Actual production in August was 19,872 units, actual unit component costs incurred during August include direct materials, $9.00; direct labor, $10.00; variable overhead, $7.50. Actual fixed overhead was $40,100, the standard direct material cost per unit consists of 8 pounds of raw material at $1.0 per pound. During August, 223,560 pounds of raw material were used that were purchased at $0.80 per pound. Calculate the materials price variance and materials usage variance for August. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)