Based on the below presented flexible budget identify the difference and decide, whether it is favorable (F) or unfavorable. In the yellow text box below express a general rule, that would guide your assistant to identify F or U for any further cases incl. explanation of this rule. .

		Budget		Flexible Budget		Actual		Difference		F or U
Production in units		8500		9775		9775
Sales		17000				19400
Direct materials		1000				1100
Direct labor		800				980
Overhead		2300				2350
Total var. costs		4100				4430