Please help on the single error in part 2:

You have just been hired by FAB Corporation, the manufacturer of a revolutionary new garage door opening device. The president has asked that you review the company's costing system and "do what you can to help us get better control of our manufacturing overhead costs. You find that the company has never used a flexible budget, and you suggest that preparing such a budget would be an excellent first step in overhead planning and Control. After much effort and analysis, you determined the following formulas and gathered the following actual cost data for March Actual Cost in Cost Formula March. During March the company worked 18,000 machine-hours and produced 12,000 units. The company had originally planned to work 20,000 machine- hours during March. Required: Complete the report showing the activity variances for March. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., Zero variance). Input all amounts as positive values.) Complete the report showing the spending variances for March. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance), Input all amounts as positive values.)