Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows:

Standard Standard Price Standard (Rate) Quantity Unit Cost 1.8 lbs. 1.90 per lb. 3.42 Direct materials (clay) 19.80 1.8 hrs 11 per hr. Direct labor Variable manufacturing overhead (based on 1.8 hrs. 1.1 per hr direct labor hours) 1.98 Fixed manufacturing overhead ($396,000 2.20 180,000 units) Barley Hopp had the following actual results last year: 185,000 Number of units produced and sold 338,200 Number of pounds of clay used 676,400 Cost of clay 230,000 Number of labor hours worked $3,680,000 Direct labor cost Variable overhead cost 360,000 380,000 Fixed overhead cost Required 1. Calculate the fixed overhead spending variance for Barley Hopp. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable," U" for unfavorable.) Fixed Overhead Spending Variance