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

Sales price	$	8.90	per unit
Variable manufacturing cost	$	3.60	per unit
Fixed manufacturing cost	$	2,000	total
Fixed selling and administrative cost	$	700	total

Allard planned to produce and sell 2,700 units. Actual production and sales amounted to 2,900 units.

Assume that the actual sales price is $8.65 per unit and that the actual variable cost is $3.95 per unit. The actual fixed manufacturing cost is $1,200, and the actual selling and administrative costs are $730.

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).)