How to calcutate adjustment for production-volume variance? And how do you identify if it's favorable...

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Accounting

How to calcutate adjustment for production-volume variance? And how do you identify if it's favorable or unfavorable?
Champion Motors assembles and sells motor vehicles and uses standard costing. Actual data relating to April and May 2020 are as follows:
(Click the icon to view the data.) Any production-volume variance is written off to cost of goods sold in the month in which it occurs.
Read the requirements. balance accounts. Label any variances as favorable (F) or unfavorable (U). If an account does not have a variance, do not select a label.)
April 2020
May 2020
\table[[Revenues,],[Cost of goods sold:,],[Beginning inventory,],[Variable manufacturing costs,],[Cost of goods available for sale,],[Deduct ending inventory,],[Adjustment for production-volume variance,],[Cost of goods sold,],[Gross margin,]]
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