Solomon Manufacturing Company established the following standard price and cost data: Solomon planned to produce and sell 2,500 units. Actual production and sales amounted to 2,800 units. Assume that the actual sales price is $8.20 per unit and that the actual variable cost is $3.85 per unit. The actual fixed manufacturing cost is $1,900, and the actual selling and administrative costs are $620. Required a. \&b. Determine the flexible budget variances and classify the variances by selecting favorable (F) or unfavorable (U). (Select "None" it there is no effect (i.e., zero variance).)