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	$	9.35			$	10.50			$	7.35
Budgeted variable cost	$	6.50			$	7.70			$	5.40
Budgeted selling quantity		20,900				7,000				11,100			39,000
Actual selling price	$	9.40			$	7.70			$	7.50
Actual variable cost	$	6.20			$	7.95			$	5.20
Actual selling quantity		22,200				7,200				10,900			40,300

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.)