Zachary Manufacturing Company established the following standard price and cost data:

Sales price $ $8\mathrm{.}50$ per unit

Variable manufacturing cost $ $3\mathrm{.}10$ per unit

Fixed manufacturing cost $ $2,100$ total

Fixed selling and administrative cost $ $1,000$ total

Zachary planned to produce and sell $2,700$ units. Actual production and sales amounted to $3,000$ units.

Assume that the actual sales price is $$8\mathrm{.}15$ per unit and that the actual variable cost is $$3\mathrm{.}40$ per unit. The actual fixed manufacturing cost is $$1,700,$ and the actual selling and administrative costs are $$1,035.$

Required

a$.$&b$.$ Determine the flexible budget variances and classify the effect of each variance by selecting favorable $($F$)$ or unfavorable $($U$).$

Note: Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$