Robinwood Fixtures manufactures two products, K$4$ and X$7.$ The company prepares its master budget on the basis of standard costs. The following data are for September:

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

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$)17,38023,530$

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

Required:

Prepare a variance analysis for each variable cost for each product.

Prepare a fixed overhead variance analysis for each product.

Note: For all requirements, Do not round intermediate calculations. Indicate the effect of each variance by selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no effect, do not select either option.