A company makes watches. The fixed overhead costs for 2019 total $648,000. The company uses direct labor-hours for fixed overhead allocation and anticipates 21,600 hours during the year for 540,000 units. An equal number of units are budgeted for each month. During October 2019, 48,000 watches were produced and $52,000 was spent on fixed overhead. Required: (2 points per answer box) A) What is the amount of the fixed overhead static-budget variance for October. Enter your numeric answer in the first answer box, and enter "F" for favorable variance or "U" unfavorable variance in the next answer box. Do not enter currency sign, comma, and decimal point if any. B) What is the amount of the production-volume overhead variance for October. Enter your numeric answer in the first answer box, and enter "F" for favorable variance or "U" unfavorable variance in the next answer box. Do not enter currency sign, comma, and decimal point if any