Please help with the incorrect portion.

Rundle Manufacturing Company established the following standard price and cost data: Sales price Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost $ 8.40 per unit $ 3.20 per unit $3,000 total $1,000 total Rundle planned to produce and sell 2,700 units. Actual production and sales amounted to 2,900 units. Assume that the actual sales price is $8.15 per unit and that the actual variable cost is $3.55 per unit. The actual fixed manufacturing cost is $2,600, and the actual selling and administrative costs are $1,040. Required a.&b. Determine the flexible budget variances and classify the effect of each variance by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).) X Answer is complete but not entirely correct. Flexible Budget Variances 675 U Sales $ 945 U Variable manufacturing Contribution margin Fixed manufacturing Fixed selling and administrative cost Net income (loss) 1,620 X U OOOO >> - - - - > 400 F 40 U $ 1,220 X U