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 40,000 39,000 39,000 Company B 29,000 27,900 28,400 30,000 30,000 29,000 39,300 27,300 30,000 *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