Stuart Manufacturing Company established the following standard price and cost data Sales price s 8.90 per . unit Variable manufacturing cost $ 3.60 Per unit Fixed manufacturing cost Fixed selling and administrative s 900 total cost $2,400 total es Stuart planned to produce and sell 3,000 units. Actual production and sales amounted to 3,300 units Assume that the actual sales price is $8.50 per unit and that the actual variable cost is $3.85 per unit. The actual fixed manufacturing cost is $2.000, and the actual selling and administrative costs are $935. Required a.&b. Determine the flexible budget variances and classify the effect of each variance by selecting favorable (F) or unfavorable (U) (Select "None" if there is no effect (i.e, zero variance).)