Cherokee Manufacturing Company established the following standard price and cost data: Cherokee planned to produce and sell $2,000$ units. Actual production and sales amounted to $2,200$ units. Assume that the actual sales price is $\backslash (\backslash$$ $11\mathrm{.}76\backslash )$ per unit and that the actual variable cost is $\backslash (\backslash$$ $6\mathrm{.}90\backslash )$ per unit. The actual fixed manufacturing cost is $\backslash (\backslash$$ $3,000\backslash ),$ and the actual selling and administrative costs are $\backslash (\backslash$$ $1,230\backslash ).$ Required a$.\backslash$&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$).$