The following overhead data are for a department in Sun Company for month of May. Actual Results Static Budget Activity level (in units) 1,000 1,200 Variable costs: Indirect materials $8,850 $10,000 Power-variable portion $930 $1,200 Fixed costs: Power-fixed portion $2,100 $2,800 Rent $5,220 $5,000 Supervisors salaries $12,800 $12,000 Company wants to assess how well costs were controlled in this department in May. Compute overall flexible budget cost variance for month of May. Indicate if it is favorable (F) or unfavorable (U)