Stevenson Corp. produces a lawn and garden product called Fast Grow. The direct materials and direct labour standards for one unit of FastGrow follow: Standard Quantity Standard Price Standard or Hours or Rate Cost Direct materials 4.30 kilograms $ 1.80 per kilogram $ 7.74 Direct labour 0.41 hour $ 10.00per hour 4.10 Variable 0.41 hour $ 1.60 per hour 0.66 overhead The budgeted fixed overhead cost is $15,605 per month. The denominator activity level of the allocation base is 902 direct labour-hours. During the most recent month, the following activity was recorded: a. 9,200 kilograms of material were purchased at a cost of $2.20 per kilogram. b. All of the material purchased was used to produce 2.200 units of Zoom. c. A total of 840 hours of direct labour time was recorded at a total labour cost of 9,324. d. The variable overhead cost was $1,680, and the fixed overhead cost was $17,923. Required: Calculate the fixed overhead budget and the volume variances for the month. Round intermediate calculations to the nearest whole dollar amount. Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e.. zero variance)