Bullseye Company manufactures dartboards. Its standard cost information follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (cork board)	1.40	sq. ft.	$	1.30	per sq. ft.	$	1.82
Direct labor	1.00	hrs.	$	5.00	per hr.		5.00
Variable manufacturing overhead (based on direct labor hours)	1.00	hrs.	$	0.70	per hr.		0.70
Fixed manufacturing overhead ($13,050/87,000)							0.15

Bullseye has the following actual results for the month of September:

Number of units produced and sold		71,000
Number of square feet of corkboard used		105,400
Cost of corkboard used	$	110,200
Number of labor hours worked		77,000
Direct labor cost	$	95,000
Variable overhead cost	$	100,580
Fixed overhead cost	$	30,000

Required: 1. Calculate the fixed overhead spending variance for Bullseye (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.) Fixed Overhead 2. Calculate the fixed overhead volume variance for Bullseye. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.) Fxed Overhead Volume Variar 3. Calculate the total over- or underapplied fixed manufacturing overhead for Bulleye (ndicate the effect of each variance by selecting "F" for favorable/Overapplied and "U" for unfavorable/underapplied.) ed