Moniques Florals produced a special Mothers 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		8.20				8.50
Price per rose	$	0.45			$	0.42
Cost of roses per arrangement	$	3.69			$	3.57

Moniques Florals planned to make 760 arrangements but actually made 810.

Required

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

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

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

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

Determine the total flexible budget materials variance, materials price variance and materials usage variance. Indicate whether it is favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance). Round your answers to 2 decimal places.)

Confirm the accuracy of Requirements a, b, and c by showing that the sum of the price and usage variances equals the total variance. (Select "None" if there is no effect (i.e., zero variance). Round your answers to 2 decimal places.)