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

Direct materials, 40 yards at $3.00 per yard	$	120
Direct labor, 4 hours at $20 per hour		80
Factory overhead applied at 80% of direct labor
(variable costs = $50; fixed costs = $14)		64
Variable selling and administrative		69
Fixed selling and administrative		45
Total unit costs	$	378

Standards have been computed based on a master budget activity level of 29,300 direct labor-hours per month. Actual activity for the past month was as follows:

Materials used		201,000	yards at $3.05 per yard
Direct labor		21,000	hours at $22.00 per hour
Total factory overhead	$	430,000
Production		4,800	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.)