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$).$