The managerial accountant at Oklahoma Aqua$-$Systems needs to compute the change in operating income from $2011$ to $2012.$ The operating income of $2011$ was $$2,356,000,$ and the revenues were $$4,000,000.$ In $2012$ the operating income was calculated to be $$2,246,000$ while the revenues totaled $$4,200,000.$

Required: Compute the change in operating income in $2011$ and $2012.$ Identify whether the variance is favorable, F$,$ or unfavorable, U$.$