The following data were drawn from the records of Campbell Corporation.

Planned volume for year (static budget)

4,100

units

Standard direct materials cost per unit

3.30

pounds

@

$

1.40

per pound

Standard direct labor cost per unit

2.30

hours

@

$

4.20

per hour

Total expected fixed overhead costs

$

17,220

Actual volume for the year (flexible budget)

4,300

units

Actual direct materials cost per unit

2.80

pounds

@

$

1.80

per pound

Actual direct labor cost per unit

2.70

hours

@

$

3.80

per hour

Total actual fixed overhead costs

$

13,720

Calculate the predetermined overhead rate, assuming that Campbell uses the number of units as the allocation base. Calculate the fixed cost spending variance and the fixed cost volume variance. Indicate whether the variance is favorable (F) or unfavorable (U). (Round "Predetermined overhead rate" answer to 2 decimal places. Select "None" if there is no effect (i.e., zero variance).)

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e.	Predetermined overhead rate		per unit
f.	Fixed cost spending variance
g.	Fixed cost volume variance