Required

Compute variances for the following items and indicate whether each variance is favorable $($F$)$ or unfavorable $($U$)$: Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$Item$,$Budget,Actual,Variance,Effect$],[$Sales price,$$,528,$$$,656,$$$,(127)$