Rooney Manufacturing Company established the following standard price and cost data:

$\backslash$table$[[$Sales price,$$8\mathrm{.}30$ per unit$],[$Variable manufacturing cost,$$3\mathrm{.}80$ per unit$],[$Fixed manufacturing cost,$$2,300$ total$],[$Fixed selling and administrative cost,$$900$ total$]]$

Rooney planned to produce and sell $2,100$ units. Actual production and sales amounted to $2,300$ units.

Assume that the actual sales price is $$8\mathrm{.}05$ per unit and that the actual variable cost is $$4\mathrm{.}15$ per unit. The actual fixed manufacturir cost is $$1,700,$ and the actual selling and administrative costs are $$920.$

Required

a$.$&b$.$ Determine the flexible budget variances and classify the effect of each variance by selecting favorable $($F$)$ or unfavorable $($U$).$ Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[,\backslash$table$[[$Flexible Budget$],[$Variances$]]],[$Sales$,,],[$Variable manufacturing,,$],[$Contribution margin,,$],[$Fixed manufacturing,,$],[$Fixed selling and administrative cost,,$],[$Net income $($loss$),,]]$