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 50,100 machine hours per year, which represents 25,050 units of output. Annual budgeted fixed factory overhead costs are $250,500 and the budgeted variable factory overhead cost rate is $200 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 18,500 units, which took 39,100 machine hours. Actual fixed factory overhead costs for the year amounted to $246,100 while the actual varlable overhead cost per unit was $1.90. 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 intermediote colculotions. Round your finol answers to nearest whole dollor omount.)