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Patel and Sons Inc. uses a standard cost system to apply factory overhead costs to units produced. Practical capacity for the plant is defined as 53,400 machine hours per year, which represents 26,700 units of output. Annual budgeted fixed factory overhead costs are $267,000 and the budgeted variable factory overhead cost rate is $3.10 per unit. Factory overhead costs are applied on the basis of standard machine hours allowed for units produced. Budgeted and actual output for the year was 20,600 units, which took 42,400 machine hours. Actual fixed factory overhead costs for the year amounted to $258,200 while the actual variable overhead cost per unit was $3.00.

Based on the information provided above, calculate the following factory overhead variances for the year. Indicate whether each variance is favorable (F) or unfavorable (U). (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)