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Patel and Sons Incorporated uses a standard cost system to apply factory overhead costs to units produced. Practical capacity for the plant is defined as $50,000$ machine hours per year, which represents $25,000$ units of output. Annual budgeted fixed factory overhead costs are $$250,000$ and the budgeted variable factory overhead cost rate is $$4$ 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 $20,000$ units, which took $41,000$ machine hours. Actual fixed factory overhead costs for the year amounted to $$245,000,$ while the actual variable overhead cost per unit was $$3\mathrm{.}90.$

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 answers to the nearest whole dollar amount.$)$

$\backslash$table$[[($a$),$Total overhead variance,,$],[($b$),$Total flexible$-$budget variance,,$],[($c$),$Production volume variance,,$]]$