After much effort and analysis, you determined the following cost formulas and gathered the following actual cost data for March:

During March, the company worked $19,000$ machine$-$hours and produced $13,000$ units. The company had originally planned to work

$21,000$ machine$-$hours during March.

Required:

Prepare a flexible budget for March.

Prepare a report showing the spending variances for March.

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Prepare a report showing the spending variances for March. $($Indicate the effect of each variance by selecting $"$F$"$ for

favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$