The Holiday restaurant budgeted 3,600 covers to be served in December, and the budgeted price per cover was $11. The variance analysis shows that the company's actual revenue was $35,000, and actual number of covers sold was 3,500 covers in December. Given this information, determine the price variance in December. Is it favorable (F) or unfavorable (U)? For the first week of November, the HMD Restaurant budgeted 1,500 covers at a cost per cover of $5. Actual covers for the week were 1,400 at a cost per cover of $4.80. Given this information, what is the cost variance for this week? Is it favorable (F) or unfavorable (U)?