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Vernon Manufacturing Company established the following standard price and cost data: Vernon planned to produce and sell 2,700 units. Actual production and sales amounted to 2,900 units Assume that the actual sales price is $8.80 per unit and that the actual variable cost is $3.90 per unit. The actual fixed manufacturing cost is $1,900, and the actual selling and administrative costs are $830. Required a.\&b. Determine the flexible budget variances and classify the variances by selecting favorable (F) or unfavorable (U) (Select "None" if there is no effect (i.e., zero variance).)