Baxter Corporation's master budget calls for the production of 6,800 units per month and $244,800 indirect labor costs for the year Baxter considers indirect labor as a component of variable factory oveshead cost. During April, the company produced 4,680 units and incurred indirect labor costs of $14,600. What amount would be reported in April as a flexible-budget variance for indirect labor? is this variance favorable (F) or unfavorable (U)? (Leave no cell blonk: if there is no effect enter " O " and select "None" from dropdown. Do not round intermediote colculations.)