Rundle Fruit Basket Company makes baskets of assorted fruit. The standard and actual costs of oranges used in each basket of fruit

follow.

Rundle actually produced $26,200$ baskets.

Required

a$.$ Determine the materials price variance and indicate whether it is favorable $(F)$ or unfavorable $($U$).$

b$.$ Determine the materials usage variance and indicate whether it is favorable $(F)$ or unfavorable $($U$).$

Note: For all requirements, Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$