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

	Actual			Master Budget
Units		3,800			4,000
Sales revenue		$60,300			$60,000
Variable manufacturing costs		20,200			16,000
Fixed manufacturing costs		14,000			13,100
Variable selling and administrative expenses		8,900			8,000
Fixed selling and administrative expenses		8,500			10,100

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. )