Consider a manufacturer that makes a certain product. Variable and fixed manufacturing overhead are allocated to each unit based on budgeted direct labour hours. The following are the production data. (There were no beginning or ending inventories.)

Budgeted variable overhead rate per DLH	$	10
Budgeted DLHs per unit		3
Data for May are as follows:
Budgeted production volume		1,700	units
Actual direct labour-hours		7,800	DLHs
Actual variable overhead costs	$	74,100
Actual production volume		2,500	units
Budgeted fixed overhead costs	$	61,200
Actual fixed overhead costs	$	75,600

Required:

1. Calculate the direct labour-hours management will have expected to incur in light of the production volume achieved.

2. Calculate all the fixed overhead variances. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).)