The Baldwin Company, in its master budget for 2022. predicted total sales of $167,000, variable costs of $51,500, and fixed costs of $54.100 ( $24,700 manufacturing and $29.400 nonmanufacturing). Actual sales revenue for 2022 tumed out to be $153,000. Actual costs were as follows variable, $54,700, and fixed, $53,500. (1) What was the total master (static) budget variance for 2072 ? (2) Was this total vatiance favorable (F) or unfavorable (U)