Zebra Corporation manufactures components used in specialty toys. The 2022 operating budget is based on the following factors: Sales 17,000 Units Selling Price $ 7.00 per unit Variable Costs 3.50 per unit Fixed Costs 30,000 total Actual sales were 19,000 units at $9 each. Actual variable costs were $4.75 per unit, and actual fixed costs were $32,000 for the year. Required: Perform a Level 2 Variance Analysis by completing both the flexible-budget and sales-volume variances. Include whether the variance is Favorable (F) or Unfavorable (U). NOTE: The Level 1 Variance result was $19,250 F.