Baltimore Products has an estimated practical capacity of 90,000 machine hours, and each unit requires two machine hours. The following data apply to a recent accounting period:

Actual fixed overhead	$ 442,000
Actual machine hours worked	86,000
Actual finished units produced	43,000
Budgeted fixed overhead	$450,000

Baltimore's fixed overhead spending and production volume variance are:

$ 8,000 unfavorable and $ 20,000 unfavorable, respectively

$ 8,000 favorable and $ 20,000 unfavorable, respectively

$ 12,000 favorable and $ 20,000 unfavorable, respectively

$ 12,000 unfavorable and $ 20,000 unfavorable, respectively