Standish Company manufactures consumer products and provided the following information for the month of February:

Units produced	131,300
Standard direct labor hours per unit	0.2
Standard fixed overhead rate (per direct labor hour)	$2.20
Budgeted fixed overhead	$64,500
Actual fixed overhead costs	$68,100
Actual hours worked	26,450

. Calculate the fixed overhead spending variance using the formula approach. $

Favorable or Unfavorable

2. Calculate the volume variance using the formula approach. $

Favorable or Unfavorable

3. What if 127,500 units had actually been produced in February? What impact would that have had? Indicate what the new variances would be below.

Fixed Overhead Spending Variance	$	Favorable or Unfavorable
Volume Variance	$	Favorable or Unfavorable