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 inventories. The following information relates to the current period: Standard costs (per unit of output) Direct materials, 7 gallons @ $4.00 per gallon $ 28 Direct labor, 5.00 hours @ $39.00 per hour 195 Factory overhead Variable (20% of direct labor cost) 39 Total standard cost per unit $ 262 Actual costs and activities for the month follow: Materials used 15,770 gallons at $1.93 per gallon Output 2,110 units Actual labor costs 6,300 hours at $41.30 per hour Actual variable overhead $ 50,420 Required: Prepare a cost variance analysis 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 favorable, or "U" for unfavorable. If there is no effect, do not select either option.