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

Direct materials, 30 yards at $4.00 per yard	$	120
Direct labor, 4 hours at $25 per hour		100
Factory overhead applied at 80% of direct labor
(variable costs = $70; fixed costs = $10)		80
Variable selling and administrative		70
Fixed selling and administrative		46
Total unit costs	$	416

Standards have been computed based on a master budget activity level of 29,400 direct labor-hours per month. Actual activity for the past month was as follows:

Materials used		234,000	yards at $4.10 per yard
Direct labor		30,000	hours at $27.00 per hour
Total factory overhead	$	620,000
Production		7,200	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.)