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, 5 gallons @ $4.00 per gallon	$	20
Direct labor, 5.00 hours @ $28.00 per hour		140
Factory overhead
Variable (30% of direct labor cost)		42
Total standard cost per unit	$	202

Actual costs and activities for the month follow:

Materials used		15,220	gallons at $1.82 per gallon
Output		2,220	units
Actual labor costs		6,600	hours at $40.20 per hour
Actual variable overhead	$	72,550

Required:

Prepare a cost variance analysis for the variable costs. (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.)