Opal Manufacturing Company established the following standard price and cost information:

Opal expected to produce and sell $27,800$ units. Actual production and sales amounted to $30,700$ units.

Required:

a$.$ and b$.$ Determine the sales volume variances, including variances for number of units, sales revenue, variable manufacturing cost,

fixed manufacturing cost, and fixed selling and administrative cost. Classify the variances as favorable $($F$)$ or unfavorable $($U$).$

Note: Indicate the effect of each variance by selecting "Favorable", "Unfavorable", and "None" for no effect $($i$.$e$.,$ zero variance$).$