Fanning Fruit Basket Company makes baskets of assorted fruit. The standard and actual costs of oranges used in each basket of fruit follow. Standard Actual Average number of oranges per basket 6.00 7.40 Price per orange $ 0.30 $ 0.25 Cost of oranges per basket $ 1.80 $ 1.85 Fanning actually produced 25,500 baskets. Required Determine the materials price variance and indicate whether it is favorable (F) or unfavorable (U). Determine the materials usage variance and indicate whether it is favorable (F) or unfavorable (U). (For all requirements, Select "None" if there is no effect (i.e., zero variance).)

a.	Total materials price variance
b.	Total materials usage variance

A=

B=