Required information

$[$The following information applies to the questions displayed below.$]$

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 $51,000$ machine hours per year, which represents $25,500$ units of output. Annual budgeted fixed

factory overhead costs are $$255,000$ and the budgeted variable factory overhead cost rate is $$2\mathrm{.}30$ 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 $18,800$ units, which took $40,000$ machine hours. Actual fixed factory overhead costs for the year

amounted to $$249,400$ while the actual variable overhead cost per unit was $$2\mathrm{.}20.$

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.$)$