Jordan Company established a predetermined fixed overhead cost rate of $$36$ per unit of product. The company planned to make $7,900$ units of product but actually produced only $7,200$ units. Actual fixed overhead costs were $$292,900$

Required

a$.$ Determine the fixed cost spending variance and indicate whether it is favorable $($F$)$ or unfavorable $(U).$

b$.$ Determine the fixed cost volume variance and indicate whether it is favorable $($F$)$ or unfavorable $($U$).$

Note: For all requirements, Select "None" if there is no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$a$.$ Total spending variance,,$],[$b$.$ Total volume variance,,$]]$I