Delta Products prepares its budgets on the basis of standard costs. A responsibility report is prepared monthly showing the differences between master budget and actual results. Variances are analyzed and reported separately. There are no materials nventories. The following information relates to the current period: Actual costs and activities for the month follow: Required: Prepare a cost variance onalysis for the variable costs. (Enter your final answers as a whole number. Do not round intermediate calculations. Indicate the effect of each variance by selecting " F " for favorabie, or " U " for unfavorable. If there is no effect, do not select either option.)