The Baldwin Company, in its master budget for 2022, predicted total sales of $162,000, variable costs of $49,000, and fixed costs of $52,600 ($24,200 manufacturing and $28,400 nonmanufacturing). Actual sales revenue for 2022 turned out to be $182,000. Actual costs were as follows: variable, $54,200, and fixed, $51,000. (1) What was the totalmaster (static) budget variance for 2022? (2) Was this total variance favorable (F) or unfavorable (U)?