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:

Average number of roses per arrangement

Price per rose

Cost of roses per arrangement

Monique's Florals planned to make $820$ arrangements but actually made $930.$

Required

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

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

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

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

variance.

Complete this question by entering your answers in the tabs below.

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

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

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

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$ Do not round your intermediate calculations. Round your

answers to $2$ decimal places.