Selected operating information on three different companies for a recent year is given below:

	Company
	A	B	C
Full-capacity machine-hours	25,000	14,000	15,000
Budgeted machine-hours*	24,000	12,800	15,000
Actual machine-hours	24,000	13,600	14,000
Standard machine-hours allowed for actual production	24,500	12,400	15,000

*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=