Holl Corporation has provided the following data for November.

Denominator level of activity		6,600	machine-hours
Budgeted fixed manufacturing overhead costs	$	89,760
Standard machine-hours allowed for the actual output		6,900	machine-hours
Actual fixed manufacturing overhead costs	$	88,440

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.)