Allard Manufacturing Company established the following standard price and cost data.

Sales price	$	8.40	per unit
Variable manufacturing cost	$	3.60	per unit
Fixed manufacturing cost	$	2,400	total
Fixed selling and administrative cost	$	600	total

Allard planned to produce and sell 2,300 units. Actual production and sales amounted to 2,500 units.

Assume that the actual sales price is $8.05 per unit and that the actual variable cost is $3.75 per unit. The actual fixed manufacturing cost is $1,900, and the actual selling and administrative costs are $630.

Required

a. & b.

Determine the flexible budget variances and classify the effect of each variance by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).)

Sales	?	?
Variable Manufacturing	?	?
Contribution Margin	?	?
Fixed Manufacturing	?	?
Fixed S&A cost	?	?
Net Income	?	?