Quantity	9,900
Revenue	$ 1,615,000
Variable manufacturing cost	947,925
Variable Selling, General and Administrative cost	99,800
Contribution margin	$ 567,275
Fixed manufacturing cost	237,600
Fixed Selling, General and Administrative cost	122,000
Operating profit	$ 207,675

The following operating income statement shows the actual results for July:

Harlow Parts
Superior Plant
Operating Results
(For July)
Quantity (units)	11,300
Revenue	$ 1,748,800
Variable manufacturing cost	1,157,572
Variable Selling, General and Administrative cost	112,840
Contribution margin	$ 478,388
Fixed manufacturing cost	244,080
Fixed Selling, General and Administrative cost	168,000
Operating profit	$ 66,308

Variable overhead is applied on the basis of machine-hours. The standard cost sheet follows:

Standard production costs
Direct materials	5.00	kilo grams	@ $ 6.95	$ 34.750
Direct labor	0.50	direct labor-hours	@ 39.50	19.750
Variable overhead	0.75	machine-hours	@ 55.00	41.250
Fixed overhead	0.50	direct labor-hours	@ 48.00	24.000
Total unit cost				$ 119.750

The actual resource usage for July per unit of output follows:

Actual production costs
Direct materials	6.20	kilo grams	@ $ 5.80	$ 35.96
Direct labor	0.48	direct labor-hours	@ 51.00	24.48
Variable overhead	0.70	machine-hours	@ 60.00	42.00
Fixed overhead	0.48	direct labor-hours	@ 45.00	21.60
Total unit cost				$ 124.04

Required:

Prepare a manufacturing cost variance analysis for the Superior Plant for July.

Note: Do not round intermediate calculations and Round your answers to the nearest whole dollar amount. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.