The production cost for a waterproof phone case is $7 per unit and fixed costs are $23,000 per month. How much is the favorable or unfavorable variance if 5,500 units were produced for a total of $61,000?

Input Response: Input dollar of the variance with no decimal or dollar sign. Us "F" or "U" after the dollar amount for favorable or unfavorable variance. For example 300F or 3000U