Sipple Furniture's master budget for the year includes $337,200 for fixed supervisory salaries. Practical capacity, which is used to set the fixed overhead allocation rate, is 550 units per month. Supervisory salarles are expected to be incurred uniformly throughout the yeat. During August, the company produced 300 units, incurred production supervisory salaries of $29,250, and reported underopplied fixed overhead of $16,500 for supervisory salaries. What is Sipple Furniture's supervisory salaries spending (budget) variance for August? is this variance favorable (F) or unfovorable (U)? (Leave no cell blank; if there is no effect enter " O " and select "None" from dropdown.)