Finch Publications established the following standard price and costs for a hardcover picture book that the company produces.

Standard price and variable costs
Sales price	$	36.90
Materials cost		8.10
Labor cost		4.30
Overhead cost		5.60
Selling, general, and administrative costs		6.50
Planned fixed costs
Manufacturing overhead	$	127,000
Selling, general, and administrative		48,000

Assume that Finch actually produced and sold 21,000 books. The actual sales price and costs incurred follow:

Actual price and variable costs
Sales price	$	35.90
Materials cost		8.30
Labor cost		4.20
Overhead cost		5.65
Selling, general, and administrative costs		6.30
Actual fixed costs
Manufacturing overhead	$	112,000
Selling, general, and administrative		54,000

Required

a. & b. Determine the flexible budget variances and also Indicate whether each variance is favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).)