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

Sales price	$	10.00	per unit
Variable manufacturing cost	$	6	per unit
Fixed manufacturing cost	$	3,000	total
Fixed selling and administrative cost	$	1,000	total

Allard planned to produce and sell 2,000 units. Actual production and sales amounted to 2,200 units.

Assume that the actual sales price is $9.80 per unit and that the actual variable cost is $5.75 per unit. The actual fixed manufacturing cost is $2,500, and the actual selling and administrative costs are $1,025.

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).)