Note the change in numbers from the previous question. Jordan Company produces basketballs and uses a standard costing system. Budgeted fixed overhead was $297,000. Rent changed during the year, causing actual fixed overhead to be $255,000. Jordan Company applies overhead on the basis of DLH. They projected 1190,000 basketballs would be produced during the year. They actually produced 1185,000 basketballs. The standard is 1DLH per basketball. They actually used 1DL.H per basketball. What is the fixed overhead budget variance? (Please indicate an favorable variance with a "f and an unfavorable variance with a " u ")