Wisner Fabrication prepares its budgets on the basis of standard costs. Variances are analyzed and reported monthly. There are no

materials inventories.

The following information relates to the current period:

Actual costs and activities for the month follow:

Required:

Prepare a cost variance analysis for the variable costs.

Note: Round your answers to the nearest whole dollar amount. 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.