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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 $54,300$ machine hours per year, which represents $27,150$

units of output. Annual budgeted fixed factory overhead costs are

$$271,500$ and the budgeted variable factory overhead cost rate is

$$3\mathrm{.}40$ 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 $20,900$ units, which took $43,300$

machine hours. Actual fixed factory overhead costs for the year

amounted to $$261,5$ Assessment Tool iFrame variable overhead cost per

unit was $$3\mathrm{.}30.$

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.$)$