Zachary Manufacturing Company established the following standard price and cost data: Sales price $ 9.00 per unit Variable manufacturing cost $ 3.20 per unit Fixed manufacturing cost $2,700 total Fixed selling and administrative cost $ 700 total Zachary planned to produce and sell 2,800 units Actual production and sales amounted to 3,000 units Assume that the actual sales price is $8.65 per unit and that the actual variable cost is $3.45 per unit. The actual xed manufacturing cost is $2,200, and the actual selling and administrative costs are $730; Required a.&b. Determine the flexible budget variances and classify the variances by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance\" Sales Variable manufacturing Contribution margin Fixed manufacturing Fixed selling and administrative cost Net income (loss) _