The Baldwin Company, in its master budget for 2019, predicted total sales of $164,000, variable costs of $50,000, and fixed costs of $53,200 ($24,400 manufacturing and $28,800 nonmanufacturing). Actual sales revenue for 2019 turned out to be $184,000. Actual costs were as follows: variable, $54,400, and fixed, $52,000. What was the total master (static) budget variance for 2019? (Note that this variance is also referred to as the total operating income variance.) Was this total variance favorable (F) or unfavorable (U)? Total master (static) budget variance