Robinwood Fixtures manufactures two products, $K4$ and $x7.$ The company prepares its master budget on the basis of standard costs. The following data are for September:

$\backslash$table$[[,$K$4,$X$7],[$Standards$],[$Direct materials,$0\mathrm{.}75$ pounds at $$8\mathrm{.}60$ per pound,$1$ pound at $$9\mathrm{.}20$ per pound$],[\backslash$table$[[$Direct labor$]],1\mathrm{.}25$ hours at $$26\mathrm{.}60$ per hour,$1\mathrm{.}50$ hours at $$30$ per hour$],[$Variable overhead $($per direct labor$-$hour$),$$$21\mathrm{.}80,$$$23\mathrm{.}60],[$Fixed overhead $($per month$),$$$417,120,$$$494,130],[$Expected activity $($direct labor$-$hours$),17,380,23,530],[$Actual results$],[$Direct material $($purchased and used$),10,600$ pounds at $$8\mathrm{.}00$ per pound,$14,230$ pounds at $$9\mathrm{.}50$ per pound$],[$Direct labor,$14,830$ hours at $$26\mathrm{.}90$ per hour,$22,330$ hours at $$33\mathrm{.}20$ per hour$],[$Variable overhead,$$343,060,$$$467,212],[$Fixed overhead,$$389,740,$$$491,320],[$Units produced $($actual$),12,260$ units,$14,530$ units$]]$

Requlred:

a$.$ Prepare a varlance analysis for each varlable cost for each product.

b$.$ Prepare a fixed overhead variance analysis for each product.

Note: For all requlrements, Do not round Intermedlate calculations. Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no effect, do not select elther optlon.

$\backslash$table$[[,$K$4,$x$7],[,$Price Variance,Efficiency Variance,$\backslash$table$[[$Production Volume$],[$Variance$]],$Price Variance,Efficiency Variance,$\backslash$table$[[$Production Vc$],[$Variance$]]],[$Direct materials$],[$Direct labor$],[$Variable overhead$],[$Fixed overhead,,,,,,$]]$