Benson Publications established the following standard price and costs for a hardcover picture book that the company produces Assume that Benson actually produced and sold 31,000 books. The actual sales price and costs incurred follow: Required 0. \& b. Determine the flexible budget variances and also indicate whether each varlance is favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).)