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10.00 points Bullseye Company manufactures dartboards. Its standard cost information follows: Standard Standard Unit Standard Price (Rate) Quantity Direct materials (cork board) 1.80 sq. ft. S 1.30 per sq. ft. 2.34 0.80 hrs $14.00 per hr. Direct labor 11.20 Variable manufacturing overhead (based on 0.32 0.80 hrs 0.40 per hr. direct labor hours) 0.25 Fixed manufacturing overhead (S20,500/82,000) Bullseye has the following actual results for the month of September: 71,000 Number of units produced and sold 133,800 Number of square feet of corkboard used Cost of corkboard used 138,600 77,000 Number of labor hours worked Direct labor cost 149,000 154,580 Variable overhead cost Fixed overhead cost 28,000 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