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Perez Manufacturing Company established the following standard price and cost data: Perez planned to produce and sell 2,600 units. Actual production and sales amounted to 2,800 units. Assume that the actual sales price is $8.00 per unit and that the actual variable cost is $3.50 per unit. The actual fixed manufacturing cost is $2.100. and the actual selling and administrative costs are $530. Required 0.\&b. Determine the flexible budget vanances and ciassify the variances by Selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero voriance).)