Jordan Manufacturing Company established the following standard price and cost data: Jordan planned to produce and sell 3,000 units. Actual production and sales amounted to 3,200 units. Assume that the actual sales price is $8.25 per unit and that the actual varlable cost is $4.20 per unit. The actual fixed manufacturing cost is $2,200, and the actual selling and administrative costs are $530. Required a.\&b. Determine the flexible budget varlances and classify the effect of each varlance by selecting favorable (F) or unfavorable (U). (Select "None" If there is no effect (l.e., zero varlance).)