The following operating income statement shows the actual results for July: Variable overhead is applied on the basis of machine-hours. The standard cost sheet follows: The actual resource usage for July per unit of output follows: Required: Prepare a manufacturing cost variance analysis for the Superior Plant for July. Note: Do not round intermediate calculations and Round your answers to the nearest whole dollar amount. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option