Engle Manufacturing Company Established the Following Standard Price and Cost

Engle Manufacturing Company established the following standard price and cost information: $$\begin{array} { | l | r | } \hline \text { Sales price } & \$ 50 \text { per unit } \\\hline \text { Variable manufacturing cost } & \$ 32 \text { per unit } \\\hline \text { Fixed manufacturing cost } & \$ 100,000 \text { total } \\\hline \text { Fixed selling and administrative cost } & \$ 40,000 \text { total } \\\hline\end{array}$$
Engle expected to produce and sell 15,000 units. Actual production and sales amounted to 16,000 units.
Required:
a) Determine the sales volume variances, including variances for sales revenue and variable manufacturing cost.
b) Classify the variances as favorable (F) or unfavorable (U).