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:

Standard costs (per unit of output)
Direct materials, 5 pounds @ $12.00 per pound	$ 60
Direct labor, 1.5 hours @ $30 per hour	45
Factory overhead
Variable (30% of material cost)	18
Total standard cost per unit	$ 123

Actual costs and activities for the month follow:

Materials used	26,300	pounds at $ 12.40 per pound
Output	5,500	units
Actual labor costs	8,940	hours at $ 32 per hour
Actual variable overhead	$ 95,790

Required:

Prepare a cost variance analysis for the variable costs.

Note: 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.