Morden Hair is a hair salon. It planned to provide 240 hair color treatments during December. Each treatment was planned to require 0.6 hours of labor at the standard labor price of $20 per hour. The salon actually provided 250 treatments. The actual labor price averaged $18. The labor price variance was $360 favorable.

Required
a. Determine the actual number of labor hours used per treatment.
b. Indicate whether the labor usage variance would be favorable (F) or unfavorable (U).