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

Sales price	$	8.20	per unit
Variable manufacturing cost	$	3.30	per unit
Fixed manufacturing cost	$	2,400	total
Fixed selling and administrative cost	$	700	total

Rundle planned to produce and sell 2,400 units. Actual production and sales amounted to 2,600 units.

Assume that the actual sales price is $8.00 per unit and that the actual variable cost is $3.55 per unit. The actual fixed manufacturing cost is $1,800, and the actual selling and administrative costs are $720.

Required

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