Adams Publications established the following standard price and costs for a hardcover picture book that the compan produces. Assume that Adams actually produced and sold 39,000 books. The actual sales price and costs incurred follow: a. \& b. Determine the flexible budget variances and also indicate the effect of each variance by selecting favorable (F) or unfavorable (U). Note: Select "None" if there is no effect (i.e., zero variance)