Bullseye Company manufactures dartboards. Its standard cost information follows: Standard Quantity Standard Price (Rate) Standard Unit Cost Direct materials (cork board) 1.10 sq. ft. $ 0.80 per sq. ft. $ 0.88 Direct labor 1.00 hrs. $ 7.00 per hr. 7.00 Variable manufacturing overhead (based on direct labor hours) 1.00 hrs. $ 0.70 per hr. 0.70 Fixed manufacturing overhead ($22,000/88,000) 0.25 Bullseye has the following actual results for the month of September: Number of units produced and sold 74,000 Number of square feet of corkboard used 85,400 Cost of corkboard used $ 86,200 Number of labor hours worked 78,000 Direct labor cost $ 98,000 Variable overhead cost $ 101,840 Fixed overhead cost $ 35,000 Required: 1. Calculate the fixed overhead spending variance for Bullseye. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.) 2. Calculate the fixed overhead volume variance for Bullseye. (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 Bullseye. (Indicate the effect of each variance by selecting "F" for favorable/Overapplied and "U" for unfavorable/underapplied.)