The Sourdough Bread Company bakes baguettes for distribution to upscale grocery stores. The company has two direct$-$

cost categories: direct materials and direct manufacturing labor. The Sourdough Bread Company allocates fixed

manufacturing overhead to products on the basis of standard direct manufacturing labor$-$hours. The following is some

budget data for the Sourdough Bread Company for $2020.$

Direct manufacturing labor use

Fixed manufacturing overhead

$0\mathrm{.}02$ hours per baguette

$$3\mathrm{.}00$ per direct manufacturing labor$-$hour

The following is additional information for the Sourdough Bread Company for the year ended December $31,2020$:

Prepare a variance analysis of fixed manufacturing overhead cost. Use the exhibit that shows the variance analysis of fixed

manufacturing overhead cost as a guide.

a$.$ For variances with a zero amount, leave the box empty; do not select a label or enter a formula or a zero.

b$.$ Use the ABS function when calculating variances, and use the drop$-$down selections for $F$ or $U$ when describing the variances.

$($Always use cell references and formulas where appropriate to receive full credit. If you copy$/$paste from the Instructions tab or if you type the

numbers in$,$ you will be marked wrong.$)$