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

	Standard Quantity	Standard Price (rate)	Standard Unit Cost
Direct Materials (day)	1.7 lbs	$1.80 per lb	$3.06
Direct Labor	1.7 hrs	$11 per hr	$18.70
Variable Manufactoring overhead (based on direct labor hours)	1.7 hrs	$1.1 per hr	$1.87
Fixed Manufactoring overhead ($420,500 / 145,000 units)			2.90

Barley Hopp had the following actual results last year:

Number of units produced and sold	150,000
Number of pounds of clay used	268,200
Cost of Clay	$455,940
Number of labor hours worked	195,000
Direct Labor cost	$2,827,500
Variable overhead cost	$290,000
Fixed overhead cost	$440,000

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.)

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Calculate the fixed overhead volume variance for Barley Hopp. (Do not round your intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable,"U" for unfavorable.)

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Calculate the total over- or underapplied fixed manufacturing overhead for Barley Hopp. (Do not round your intermediate calculations.)