Problem $16-75($Algo$)$ Comprehensive Variance Problem $($LO $16-5,6)$

Robinwood Fixtures manufactures two products, K$4$ and $x7.$ The company prepares its master budget on the basis of standard costs.

The following data are for September:

Required:

a$.$ Prepare a variance analysis for each variable cost for each product.

b$.$ Prepare a fixed overhead variance analysis for each product.

Note: For all requirements, Do not round intermediate calculations. Indicate the effect of each variance by selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no effect, do not select either option.