The following information is available for Brownstone Products Company for the month of July:

	Actual			Master Budget
Units		3,800			4,000
Sales revenue		$53,600			$60,000
Variable manufacturing costs		19,400			16,000
Fixed manufacturing costs		14,300			13,300
Variable selling and administrative expenses		8,100			8,000
Fixed selling and administrative expenses		9,500			9,400

Required:
1.	Compute the July sales volume variance and the flexible-budget variance for the month in terms of both contribution margin and operating income. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values. )