Baird Manufacturing Company established the following standard price and cost data:

$\backslash$table$[[$Sales price,$ $8\mathrm{.}70$ per unit$],[$Variable manufacturing cost,$ $3\mathrm{.}20$ per unit$],[$Fixed manufacturing cost,$ $2,100$ total$],[$Fixed selling and administrative cost,$ $600$ total$]]$

Baird planned to produce and sell $2,200$ units. Actual production and sales amounted to $2,500$ units.

Assume that the actual sales price is $$8\mathrm{.}40$ per unit and that the actual variable cost is $$3\mathrm{.}50$ per unit. The actual fixed manufacturing cost is $$1,700,$ and the actual selling and administrative costs are $$635.$

Required

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

$\backslash$table$[[,\backslash$table$[[$Flexible Budget$],[$Variances$]]],[$Sales$,,],[$Variable manufacturing,,$],[$Contribution margin,,$],[$Fixed manufacturing,,$],[$Fixed selling and administrative cost,,$],[$Net income $($loss$),,]]$