The management accountant at Arlington Hills, a transcontinental private school company, is assessing the change in operating incomes for $2011$ and $2012.$ The revenue in $2011$ was $$34,000,000$ while the operating income was $$17,564,000.$ The revenue in $2012$ was $$36,000,000,$ and the operating income was $$14,100,000.$

Required: Compute the change in operating income in $2000$ and $2011.$ Identify whether the change is a favorable, F$,$ or unfavorable, U$,$ variance.