Jordan Manufacturing Company established the following standard price and cost data:

$\backslash$table$[[$Sales price,$$8\mathrm{.}60$ per unit$],[$Variable manufacturing cost,$$3\mathrm{.}60$ per unit$],[$Fixed manufacturing cost,$$2,500$ total$],[$Fixed selling and administrative cost,$$600$ total$]]$

Jordan planned to produce and sell $2,000$ units. Actual production and sales amounted to $2,200$ units.

Assume that the actual sales price is $$8\mathrm{.}30$ per unit and that the actual variable cost is $$3\mathrm{.}80$ per unit. The actual fixed manufacturing cost is $$1,900,$ and the actual selling and administrative costs are $$640.$

Required

a$.$&b$.$ Determine the flexible budget variances and classify the effect of each variance by selecting favorable or unfavorable.

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[,$Flexible Budget Variances$],[$Sales$,,],[$Variable manufacturing,,$],[$Contribution margin,,$],[$Fixed manufacturing,,$],[$Fixed selling and administrative cost,,$],[$Net income $($loss$),,]]$