Barley Hopp, Inc., manufactures custom-ordered commemorative beer steins. Its standard cost information follows: Standard Quantity Standard Price (Rate) Standard Unit Cost Direct materials (clay) 1.7 lbs. $ 1.80 per lb. $ 3.06 Direct labor 1.7 hrs. $ 13 per hr. 22.10 Variable manufacturing overhead (based on direct labor hours) 1.7 hrs. $ 1.4 per hr. 2.38 Fixed manufacturing overhead ($356,500 155,000 units) 2.30 Barley Hopp had the following actual results last year: Number of units produced and sold 160,000 Number of pounds of clay used 288,200 Cost of clay $ 547,580 Number of labor hours worked 205,000 Direct labor cost $ 3,587,500 Variable overhead cost $ 310,000 Fixed overhead cost $ 350,000 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.) 2. 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.) 3. Calculate the total over- or underapplied fixed manufacturing overhead for Barley Hopp. (Do not round your intermediate calculations.)