Sun$-$Bright Fixtures Company is evaluating a change in operating income between $2012$ and $2013.$ Management has compiled the following data:

Revenues $20122013$

$$49$ per fixture $\backslash$times $1,000,000$ units; $$51$ per unit $\backslash$times $1,000,000$ units $$49,000,000$ $$51,000,000$

Costs

Direct Materials Costs

$($$$1\mathrm{.}90$ per cm $\backslash$times $5,000,000$ cm; $$2\mathrm{.}20$ per cm $\backslash$times $4,850,000$ cm$)$ $$9,500,000$ $$10,670,000$

Conversion Costs

$($$$5\mathrm{.}30$ cm $\backslash$times $6,750,000$ cm; $$5\mathrm{.}45$ cm $\backslash$times $6,600,000$ cm$)$ $$35,775,000$ $$35,970,000$

Total Costs

$$45,275,000$ $$46,640,000$

Operating Income

Change in Operating Income

Required: Compute the operating incomes for $2012$ and $2013$ and the change in operating income. Identify whether the change is a favorable change, F$,$ or an unfavorable, U$,$ variance.