Cholla Companys standard fixed overhead rate is based on budgeted fixed manufacturing overhead of $10,900 and budgeted production of 37,000 units. Actual results for the month of October reveal that Cholla produced 31,000 units and spent $10,800 on fixed manufacturing overhead costs. Calculate Chollas fixed overhead spending variance. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)

Fixed Overhead Spending Variance

F

Fixed Overhead Spending Variance

F