The Baldwin Company, in its master budget for $2022,$ predicted total sales of $$160,000,$ variable costs of $$48,000,$ and fixed costs of $$52,000($ $$24,000$ manufacturing and $$28,000$ nonmanufacturing$).$ Actual sales revenue for $2022$ turned out to be $$180,000.$ Actual costs were as follows: variable, $$54,000,$ and fixed, $$50,000.(1)$ What was the total master $($static$)$ budget variance for $2022?(2)$ Was this total variance favorable $($F$)$ or unfavorable $($U$)?$

Total master $($static$)$ budget variance