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You have just been hired by FAB Corporation, the manufacturer of a revolutionary new garage door opening device. The president has asked that you revlew the company's costing system and "do what you can to help us get better control of our manufacturing overhead costs." You find that the company has never used a flexible budget, and you suggest that preparing such a budget would be an excellent first step in overhead planning and control. After much effort and analysis, you determined the following cost formulas and gathered the following actual cost data for March: During March, the company worked 20,000 machine-hours and produced 14,000 units. The company had originally planned to work 22.000 machine-hours during March. Required: 1. Calculate the activity variances for March. 2. Calculate the spending variances for March. Calculate the activity variances for March. (Indicate the effect of each variance by selecting " F " for favorable, " U " for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Calculate the spending variances for March. (Indicate the effect unfavorable, and "None" for no effect (i.e., zero variance). Inpu