Bullseye Company manufactures dartboards. Its standard cost information follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (cork board)	1.60	sq. ft.	$	0.90	per sq. ft.	$	1.44
Direct labor	0.90	hrs.	$	11.00	per hr.		9.90
Variable manufacturing overhead (based on direct labor hours)	0.90	hrs.	$	0.60	per hr.		0.54
Fixed manufacturing overhead ($13,200/88,000)							0.15

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

Number of units produced and sold		72,000
Number of square feet of corkboard used		119,200
Cost of corkboard used	$	119,600
Number of labor hours worked		76,000
Direct labor cost	$	112,000
Variable overhead cost	$	115,840
Fixed overhead cost	$	32,000

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 spending variance: 2. Calculate the fixed overhead volume variance for Bullseye. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.) Fixed overhead volume variance: 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.)

Total fixed overhead variance: