AVA DM Inc. produces work out clothes and the standard costs are shown below.

Standard Cost per Batch	Total
Fixed overhead	9 hours @ $12 per hour	$ 108

Overhead is applied to products on the basis of standard direct labor hours for actual production.

The following information is available regarding the company's operations for the period:

Actual units produced	11,900 units
Total actual direct labor hours	84,000 hours
Actual fixed manufacturing overhead incurred	$ 1,100,000
Budgeted fixed manufacturing overhead for the period	$ 1,155,600
Budgeted units for the period	10,700 units

Required:

Calculate the fixed overhead variances.

Use your answer to answer the following questions.

NOTE: Please enter all variances as positive numbers.

The amount of the fixed overhead spending variance for the period is $______________.

Indicate if the fixed overhead spending variance is favourable (enter the letter F) or unfavourable (enter the letters UF).

The amount of the fixed overhead volume variance for the period is $______________.

Indicate if the fixed overhead volume variance is favourable (enter the letter F) or unfavourable (enter the letters UF).