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 $3.00 per gallon Direct labor, 5.00 hours a $40.00 per hour Factory overhead Variable (30% or direct labor cost) Total standard cost per unit $ 21 200 be $281 Actual costs and activities for the month follow: Materims used Output Actual labor costs Actual variable overhead 16, 120 gallons at $2.00 per gallon 2,040 units 5,000 hours at $42.00 per hour $74,950 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.)