Anderson Corp. had the following budgeted and actual volume and cost data for the current period:

	Budget		Actual
Volume (units)	20,000		18,000
Budgeted manufacturing costs ($):
Variable costs per unit:
Direct materials	17.00
Direct labor	7.00
Overhead	2.00
Total fixed overhead costs	220,000
Actual manufacturing costs:
Direct materials			310,000
Direct labor			135,000
Variable overhead			36,000
Fixed overhead			210,000

Complete the following table to perform a static budget analysis. For each variance, indicate whether the variance is favorable (F) or unfavorable (U).

	Budget	Actual	Variance
Direct materials
Direct labor
Variable overhead
Fixed overhead
Total

Complete the following table to perform a flexible budget analysis. For each variance, indicate whether the variance is favorable (F) or unfavorable (U).

	Budget	Actual	Variance
Direct materials
Direct labor
Variable overhead
Fixed overhead
Total