Perez Company established a predetermined fixed overhead cost rate of $$37$ per unit of product. The company planned to make $6,100$ units of product but actually produced only $5,300$ units. Actual fixed overhead costs were $$233,200.$

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,$]]$