$($LO $17-2)$ Fischer Fabrication reported the following information concerning its direct materials: $```$ Direct materials purchased $($actual$)$ Standard cost of materials purchased $ $361,500$ Standard price times actual amount of materials used Actual production Standard direct materials costs per unit produced $ $376,400$ $ $376,400```$ Required: Compute the direct materials cost variances. Note: 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.