Baxter Corporation’s master budget calls for the production of 5,000 units per month and $144,000 indirect labor costs for the year. Baxter considers indirect labor as a component of variable factory...

Baxter Corporation’s master budget calls for the production of 5,000 units per month and $144,000 indirect labor costs for the year. Baxter considers indirect labor as a component of variable factory overhead cost. During April, the company produced 4,500 units and incurred indirect labor costs of $10,100. What amount (rounded to the nearest whole dollar) would be reported in April as a flexible-budget variance for indirect labor? Is this variance favorable (F) or unfavorable (U)?