Both Fraheen and Winthrop operate franchised casual dining restaurants and offer identical menus. Last month Fraheen's unit sold $3,800$ servings of the operation's most popular menu item, and she incurred total product costs for that item of $$18,430.$ Winthrop's operation sold $4,100$ servings of the same menu item, and incurred $$21,115$ in total product cost for the item.

Fraheen's operation consistently utilizes standardized recipes to aid in serving the menu item's correct portion size, but Winthrop's operation does not. Calculate the product cost per portion, per portion product cost

variance, and per portion $\%$ cost variance for the menu item served in these two operations. $\backslash$table$[[,\backslash$table$[[$Total Product$],[$Cost$]],\backslash$table$[[$Portions$],[$Served$]],\backslash$table$[[$Product Cost per$],[$Portion$]],\backslash$table$[[$Per Portion Product Cost$],[$Variance$]],\backslash$table$[[$Per Portion $\%$ Cost$],[$Variance$]]],[\backslash$table$[[$Fraheen: With standardized$],[$recipes$]],$$$18,430,,,,],[\backslash$table$[[$Winthrop: Without standardized$],[$recipes$]],$$$21,115,,,,]]$