Lake Cellars produces and sells white wine. The following data concern the three varietals of white wine the company currently offers. Sales data for August are given below:

	Sauvignon Blanc				Chardonnay				Riesling			Total
Budgeted selling price	$	10.45			$	11.70			$	8.40
Budgeted variable cost	$	7.65			$	9.20			$	6.00
Budgeted selling quantity		19,500				7,700				12,300			39,500
Actual selling price	$	10.55			$	6.55			$	8.55
Actual variable cost	$	7.25			$	9.05			$	6.50
Actual selling quantity		20,700				7,800				12,200			40,700

Required:

a. Compute the sales price variance for all three wines. (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.)

b. Compute the activity variance for Lake Cellars for August. (Do not round intermediate calculations. 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.)

c. Compute the mix and quantity variances for Lake Cellars for August. (Do not round intermediate calculations. 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.)