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	8,000
Revenue	$ 1,520,000
Variable manufacturing cost	576,000
Variable Selling, General and Administrative cost	96,000
Contribution margin	$ 848,000
Fixed manufacturing cost	192,000
Fixed Selling, General and Administrative cost	350,000
Operating profit	$ 306,000

The following operating income statement shows the actual results for July:

Harlow Parts
Superior Plant
Operating Results
(For July)
Quantity (units)	9,400
Revenue	$ 1,710,800
Variable manufacturing cost	700,394
Variable Selling, General and Administrative cost	109,040
Contribution margin	$ 901,366
Fixed manufacturing cost	203,040
Fixed Selling, General and Administrative cost	360,000
Operating profit	$ 338,326

Variable overhead is applied on the basis of machine-hours. The standard cost sheet follows:

Standard production costs
Direct materials	5.00	kilo grams	@ $ 6.00	$ 30.00
Direct labor	0.50	direct labor-hours	@ 30.00	15.00
Variable overhead	0.75	machine-hours	@ 36.00	27.00
Fixed overhead	0.50	direct labor-hours	@ 48.00	24.00
Total unit cost				$ 96.00

The actual resource usage for July per unit of output follows:

Actual production costs
Direct materials	5.25	kilo grams	@ $ 5.80	$ 30.45
Direct labor	0.48	direct labor-hours	@ 32.00	15.36
Variable overhead	0.70	machine-hours	@ 41.00	28.70
Fixed overhead	0.48	direct labor-hours	@ 45.00	21.60
Total unit cost				$ 96.11

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.