Selected operating information on three different companies for a recent year is given below:

	Company
	A	B	C
Full-capacity machine-hours	24,000	13,000	14,000
Budgeted machine-hours*	23,000	12,100	14,000
Actual machine-hours	23,000	12,800	13,000
Standard machine-hours allowed for actual production	23,500	11,300	14,000

*Denominator activity for computing the predetermined overhead rate.

Required:

For each company, state whether the volume variance would be favorable or unfavorable. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.))