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

Sales price	$ 8.00	per unit
Variable manufacturing cost	$ 3.70	per unit
Fixed manufacturing cost	$ 2,100	total
Fixed selling and administrative cost	$ 1,000	total

Campbell planned to produce and sell 2,900 units. Actual production and sales amounted to 3,100 units.

Assume that the actual sales price is $7.65 per unit and that the actual variable cost is $3.90 per unit. The actual fixed manufacturing cost is $1,700, and the actual selling and administrative costs are $1,040.

Required

a.&b. Determine the flexible budget variances and classify the effect of each variance by selecting favorable (F) or unfavorable (U).

Note: Select "None" if there is no effect (i.e., zero variance).