Star City Manufacturing Company established the following standard price and cost data:

$\backslash$table$[[$Cost$,$Standard,Actual$],[,,],[$Sales price,$$18\mathrm{.}00$ per unit,$$17\mathrm{.}64$ per unit$],[$Variable manufacturing cost,$$9\mathrm{.}00$ per unit,$$8\mathrm{.}63$ per unit$],[$Fixed manufacturing cost,$$4,860\mathrm{.}00$ total,$$4,050\mathrm{.}00$ total$],[$Fixed selling and administrative,$$1,980\mathrm{.}00$ total,$$2,029\mathrm{.}50$ total$],[$cost$,,]]$

Star City planned to produce and sell $2,700$ units. Actual production and sales amounted to $3,850$ units.

Required

a$.$ Determine the flexible budget variances.

b$.$ Classify the variances as favorable $($F$)$ or unfavorable $($U$).$