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Wisner Fabrication prepares its budgets on the basis of standard costs. Varlances are analyzed and reported monthly. There are no materials inventorles. The following information relates to the current period: Actual costs and activities for the month follow: Required: Prepare a cost varlance analysis for the varlable costs. Note: Round your answers to the nearest whole dollar amount. Indicate the effect of each varlance by selecting "F" for favorable, or "U" for unfevorable. If there is no effect, do not select elther option