Cholla Company's standard fixed overhead rate is based on budgeted fixed manufacturing overhead of $$12,000$ and budgeted production of $39,000$ units. Actual results for the month of October reveal that Cholla produced $38,000$ units and spent $$11,800$ on fixed manufacturing overhead costs.

Required:

Calculate Cholla's fixed overhead spending variance.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, an "None" for no effect $($i$.$e$.,$ zero variance$).$

Fixed Overhead Spending Variance $$