Perez Manufacturing Company established the following standard price and cost data:

Sales price

Variable manufacturing cost

Fixed manufacturing cost

Fixed selling and administrative cost

$$8\mathrm{.}70$ per unit

$$3\mathrm{.}90$ per unit

$$2,900$ total

$$800$ total

Perez planned to produce and sell $2,100$ units. Actual production and sales amounted to $2,200$ units.

Assume that the actual sales price is $$8\mathrm{.}45$ per unit and that the actual variable cost is $$4\mathrm{.}25$ per unit. The actual fixed manufacturing cost is $$2,300,$ and the actual selling and administrative costs are $$830.$

Required

a$.$&b$.$ Determine the flexible budget variances and classify the effect of each variance by selecting favorable $(F)$ or unfavorable $($U$).$

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$Sales$,\backslash$table$[[$Flexible Budget$],[$Variances$]]],[$Variable manufacturing,,$],[$Contribution marain,,$]]$