Harlow Parts produces a single product at its Superior Plant. The master budget for July follows: The following operating income statement shows the actual results for July: Variable overhead is applied on the basis of machine-hours. The standard cost sheet follows: The actual resource usage for July per unit of output follows: Required: Prepare a manufacturing cost variance analysis for the Superior Plant for July. Note: 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