how to solve?

Munoz Manufacturing Company established the following standard price and cost data: Munoz planned to produce and sell 2,400 units. Actual production and sales amounted to 2,600 units. Assume that the actual sales price is $8.50 per unit and that the actual varlable cost is $3.20 per unit. The actual fixed manufacturing cost is $1,900, and the actual selling and administrative costs are $830. Required o.\&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).)