Monique$$s Florals produced a special Mother$$s Day arrangement that included eight roses. The standard and actual costs of the roses used in each arrangement follow:

Standard Actual

Average number of roses per arrangement $8\mathrm{.}308\mathrm{.}50$

Price per rose $\backslash$times $ $0\mathrm{.}50\backslash$times $ $0\mathrm{.}44$

Cost of roses per arrangement $ $4\mathrm{.}15$ $ $3\mathrm{.}74$

Monique$$s Florals planned to make $765$ arrangements but actually made $820.$

Required

Determine the total flexible budget materials variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

Determine the materials price variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

Determine the materials usage variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

Confirm the accuracy of Requirements a$,$ b$,$ and c by showing that the sum of the price and usage variances equals the total variance.