Selected operating information on three different companies for a recent year is given below: Full-capacity machine-hours Budgeted machine-hours* Actual machine-hours Standard machine-hours allowed for actual production A 32,000 31,000 31,000 Company B 21,000 20,100 20,500 22,000 22,000 21,000 31,500 19,800 22,000 *Denominator activity for computing the predetermined overhead rate. Required: For each company, state whether the volume variance would be favorable or unfavorable. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.)) Company A Company B Company C