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

Sales price	$	8.10	per unit
Variable manufacturing cost	$	4.00	per unit
Fixed manufacturing cost	$	2,200	total
Fixed selling and administrative cost	$	800	total

Rundle planned to produce and sell 2,900 units. Actual production and sales amounted to 3,000 units.

Assume that the actual sales price is $7.75 per unit and that the actual variable cost is $4.35 per unit. The actual fixed manufacturing cost is $1,800, and the actual selling and administrative costs are $830.

Required

a.&b. Determine the flexible budget variances and classify the variances by selecting favorable (F) or unfavorable (U).