Brief Exercise $14-13($Static$)$ The Baldwin Company, in its master budget... $[$LO $14-2]$

The Baldwin Company, in its master budget for the year, predicted total sales of $$160,000,$ variable costs of $$48,000,$ and fixed costs of $$52,000($$$24,000$ manufacturing and $$28,000$ nonmanufacturing$).$ Actual sales revenue for the year turned out to be $$180,000.$ Actual costs were as follows: variable, $$54,000,$ and fixed, $$50,000.$

$(1)$ What was the total$$master $($static$)$ budget variance for the year?

$(2)$ Was this total variance favorable $($F$)$ or unfavorable $($U$)?$