The standard cost sheet for Chambers Company, which manufactures one product, follows:

Direct materials, 40 yards at $3.50 per yard	$	140
Direct labor, 5 hours at $20 per hour		100
Factory overhead applied at 85% of direct labor		85
(variable costs = $60; fixed costs = $25)
Variable selling and administrative		81
Fixed selling and administrative		57
Total unit costs	$	463

Standards have been computed based on a master budget activity level of 30,500 direct labor-hours per month. Actual activity for the past month was as follows:

Materials used		245,000	yards at $3.60 per yard
Direct labor		30,900	hours at $21.60 per hour
Total factory overhead	$	560,000
Production		5,700	units

Required:

Prepare variance analyses for the variable and fixed costs. Materials are purchased as they are used. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)