Please answer entire question quickly! Should the unfavorable values be negative? Thanks.

Campbell Clothing produces men's ties. The following budgeted and actual amounts are for 2019: Budget at 5,000 Units Cost Actual Amounts at 5,800 Units Direct materials Direct labor Equipment depreciation $60,000 75,000 5,000 7,500 9,000 12,000 $71,000 86,500 5,000 8,600 9,600 Indirect labor Indirect materials Rent and insurance 13,000 Prepare a performance budget report for Campbell Clothing for the year. CAMPBELL CLOTHING Manufacturing Performance Budget Report For the Year Ended December 31, 2019 Differences Favorable (F) Unfavorable (U) Not Applicable (NA) Budget Actual Direct Materials $ 69600 $ 71000 $ - 1400 U Direct Labor 87000 86500 500 F 5000 Equipment Depreciation - 5000 0 NA 8700 Indirect Labor 8600 100 F 10440 9600 840 Indirect Materials F 12000 13000 2 -1000 Rent and Insurance U 192740 $ $ Total Costs 193700 $ -960 U