Lihue, Inc., applies fixed overhead at the rate of $3.20 per unit. Budgeted fixed overhead was $1,129,920. This month 343,100 units were produced, and actual overhead was $1,110,000.

Required:

a. What are the fixed overhead price and production volume variances for Lihue? (Indicate the effect of each variance by "F" for favorable, or "U" for unfavorable.)

b. What was budgeted production for the month? (Do not round intermediate calculations.)