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

Sales price	$	8.80	per unit
Variable manufacturing cost	$	3.80	per unit
Fixed manufacturing cost	$	2,100	total
Fixed selling and administrative cost	$	700	total

Allard planned to produce and sell 2,500 units. Actual production and sales amounted to 2,700 units.

Assume that the actual sales price is $8.50 per unit and that the actual variable cost is $3.95 per unit. The actual fixed manufacturing cost is $1,500, and the actual selling and administrative costs are $720.

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).)