Acme Company's production budget for August is 18,400 units and includes the following component unit costs: direct materials, $8.0; direct labor, $10.5; variable overhead, $6.00. Budgeted fixed overhead is $41,000. Actual production in August was 20,076 units. Actual unit component costs incurred during August include direct materials, $9.00; direct labor, $10.00; variable overhead, $8.50. Actual fixed overhead was $43,400. The standard fixed overhead application rate per unit consists of $2.5 per machine hour and each unit is allowed a standard o 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)