Baird Company established a predetermined fixed overhead cost rate of $$35$ per unit of product. The company planned to make

$6,000$ units of product but actually produced only $5,200$ units. Actual fixed overhead costs were $$218,700.$

Required

a$.$ Determine the fixed cost spending variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

b$.$ Determine the fixed cost volume variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

Note: For all requirements, Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$