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one last part to another question! stuck on calculating the direct materials spending variance! please show full answer and figure this out as soon as possible! highly appreciate it!

Evanson Company expects to produce 516,000 units of their product during the year. Monthly production is expected to range from 40,000 to 80,000 units. The company has budgeted manufacturing costs per unit to be as follows: Direct materials $ 8 Direct labor Variable manufacturing overhead Fixed manufacturing overhead 10 Prepare a flexible manufacturing budget using 20,000 unit increments. Evanson Company Monthly Flexible Manufacturing Budget Activity level Finished units Variable costs Direct materials Direct labor Overhead Total variable costs Fixed costs Total fixed costs Total costs Acoma, Inc., has determined a standard direct materials cost per unit of $7.20 (2 feet x $3.60 per foot). Last month, Acoma purchased and used 4,460 feet of direct materials for which it paid $15,61 0. The company produced and sold 2,070 units during the month. Calculate the direct materials price, quantity, and spending variances. (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.) Direct Materials Price Variance 446 F 1,152 U $ Direct Materials Quantity Variance u Direct Materials Spending Variance