Holl Corporation has provided the following data for November.

Denominator level of activity

6,400

machine-hours

Budgeted fixed manufacturing overhead costs

$

85,760

Standard machine-hours allowed for the actual output

6,700

machine-hours

Actual fixed manufacturing overhead costs

$

84,480

Required:

a. Compute the budget variance for November.

b. Compute the volume variance for November.

(Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)