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

Sales price $ $8\mathrm{.}00$ per unit

Variable manufacturing cost $ $3\mathrm{.}60$ per unit

Fixed manufacturing cost $ $2,100$ total

Fixed selling and administrative cost $ $900$ total

Solomon planned to produce and sell $2,600$ units. Actual production and sales amounted to $2,700$ units.

Assume that the actual sales price is $$7\mathrm{.}80$ per unit and that the actual variable cost is $$3\mathrm{.}80$ per unit. The actual fixed manufacturing cost is $$1,700,$ and the actual selling and administrative costs are $$925.$

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$).)$