Finch Manufacturing Company established the following standard price and cost data:

Finch planned to produce and sell $2,200$ units. Actual production and sales amounted to $2,300$ units.

Assume that the actual sales price is $$8\mathrm{.}05$ per unit and that the actual variable cost is $$3\mathrm{.}65$ per unit. The acturing

cost is $$1,700,$ and the actual selling and administrative costs are $$1,030.$

Required

a$.$&b$.$ Determine the flexible budget variances and classify the effect of each variance by selecting favorable $($F$)$ or unfavorable $($U$).$

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$