Sweetwater Company manufactures two products, Mountain Mist and Valley Stream. The company prepares its master budget on the basis of standard oosts. The following data are for March: Standards Mountain Mist Valley stream Sales per unit E 145 per unit E 102 per unit Sales in units 1800 3400 Direct Material 3 ounoes at E 15 per ounce 4 ounces at E 16.50 per ounce Direct Labor 5 hours at E 60 per hour 5 hours at E 7'5 per hour Variable Overhead (per direct labor E 48 E 52.50 hour) Actual Mountain Mist Valley stream Sales {In Total] E 300.000 E 350,000 Sales {In units) 2000 3500 Direct Material 3100 ounoes at E 13.50 per 4?00 ounces at E 1?.25 per hour ounce Direct Labor 4900 hours at E 60.?5 per hour T400 hours at E T650 per hour Variable Overhead [Total in E) E 242.550 E 373,510 Units produced {Actual} 1000 units 1000 units Indicate whether the variances are favorable (F) or unfavorable {U} to the performance of the plant. Note: Sales (in units) to be used only for the sales variance. 1")