Harlow Parts produces a single product at its Superior Plant. The master budget for July follows: Harlow Parts Superior Plant Master Budget (For July) Quantity 9,100 Revenue $ 1,575,000 Variable manufacturing cost 780,325 Variable Selling, General and Administrative cost 98,200 Contribution margin $ 696,475 Fixed manufacturing cost 218,400 Fixed Selling, General and Administrative cost 328,000 Operating profit $ 150,075 The following operating income statement shows the actual results for July: Harlow Parts Superior Plant Operating Results (For July) Quantity (units) 10,500 Revenue $ 1,732,800 Variable manufacturing cost 952,140 Variable Selling, General and Administrative cost 111,240 Contribution margin $ 669,420 Fixed manufacturing cost 226,800 Fixed Selling, General and Administrative cost 338,000 Operating profit $ 104,620 Variable overhead is applied on the basis of machine-hours. The standard cost sheet follows: Standard production costs Direct materials 5.00 kilo grams @ $ 6.55 $ 32.750 Direct labor 0.50 direct labor-hours @ 35.50 17.750 Variable overhead 0.75 machine-hours @ 47.00 35.250 Fixed overhead 0.50 direct labor-hours @ 48.00 24.000 Total unit cost $ 109.750 The actual resource usage for July per unit of output follows: Actual production costs Direct materials 5.80 kilo grams @ $ 5.80 $ 33.64 Direct labor 0.48 direct labor-hours @ 43.00 20.64 Variable overhead 0.70 machine-hours @ 52.00 36.40 Fixed overhead 0.48 direct labor-hours @ 45.00 21.60 Total unit cost $ 112.28 Required: Prepare a manufacturing cost variance analysis for the Superior Plant for July. Note: Do not round intermediate calculations and Round your answers to the nearest whole dollar amount. 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