Hilo Corporation applies fixed overhead at the rate of $3.30 per unit. Budgeted fixed overhead was $415,000. This month 130,000 units were produced, and actual overhead was $400,000.

Required:

What are the fixed overhead price and production volume variances for Hilo? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)