Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows: Parker Plastic had the following actual resuits for the past year Required: Calculate Parker Plastic's fixed overhead spending and volume variances and its over-or underapplied foxed overhead Note: Indicate the effect of each variance by selecting "F" for favorable, " W " for unfevorable, and "None" for no effect (t.e., zero variance)