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Caliban's Cleaning provides specialized cleaning services for clothes, apholstry, and other household miscellany. The company created a Static Planning Budget based on the expenses below,

Caliban's Cleaning provides specialized cleaning services for clothes, apholstry, and other household miscellany. The company created a Static Planning Budget based on the expenses below, 2,000 budgeted direct labor hours during the month, and revenue of $315 per direct labor hour for cleaning services.

Expenses Fixed Costs Variable Costs per Hour
Wages and Salaries $7,663 $109.56 per hour
Supplies $372 $3.35 per hour
Equipment Lease $1,942 $25.68 per hour
Insurance $3,290 $4.88 per hour
Miscellaneous $704 $2.97 per hour

If the company used 2,079 hours, what would be the Wages and Salaries activity variance for the month?

Round your answer to the nearest whole dollar and format your answer to include whether the variance is Favorable or Unfavorable. If the variance is Favorable, your answer should be formatted as 1,234 F. If the variance is Unfavorable, your answer should be formatted as 1,234 U.

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