M$9-9($Algo$)$ Calculating Direct Materials Cost Variances $[$LO $9-3]$

Acoma, Incorporated, has determined a standard direct materials cost per unit of $$7\mathrm{.}00(2$ feet $$ $$3\mathrm{.}50$ per foot$).$ Last month, Acoma purchased and used $4,510$ feet of direct materials, for which it paid $$15,334.$ The company produced and sold $2,090$ units during the month.

Required:

Calculate the direct materials price, quantity, and spending variances.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Round your intermediate calculations to $2$ decimal places.