Acme Company's production budget for August is 18,000 units and includes the following component unit costs: direct materials, $8.0; direct labor, $10.5; variable overhead, $6.40. Budgeted fixed overhead is $37,000. Actual production in August was 19,950 units. Actual unit component costs incurred during August include direct materials, $8.70; direct labor. $9.90; variable overhead, $7.30. Actual fixed overhead was $39,000. The standard fixed overhead application rate per unit consists of $2 per machine hour and each unit is allowed a standard of 1 hour of machine time. Required: Calculate the fixed overhead budget variance and the fixed overhead volume variance. Note: Indicate the effect of each variance by selecting " F " for favorable, " U " for unfavorable, and "None" for no effect (i.e., zero variance)