Jordan publications established the following standard price and costs for a hardcover picture book that the company produces. standard price and variable costs sales price $ 36.30 materials cost 8.90 labor cost 4.30 overhead cost 6.10 selling, general, and administrative costs 6.50 planned fixed costs manufacturing overhead $ 133,000 selling, general, and administrative 51,000 assume that jordan actually produced and sold 30,000 books. the actual sales price and costs incurred follow: actual price and variable costs sales price $ 35.30 materials cost 9.10 labor cost 4.20 overhead cost 6.15 selling, general, and administrative costs 6.30 actual fixed costs manufacturing overhead $ 118,000 selling, general, and administrative 57,000 required a. & b. determine the flexible budget variances and also indicate the effect of each variance by selecting favorable (f) or unfavorable (u). (select "none" if there is no effect (i. e., zero