The standard costs for Talk Too Much Inc., a company that makes cell phones, is as follows:

Standard Cost per UnitTotalFixed overhead9 hours @ $10 per hour$90

Overhead is applied to products on the basis of standard direct labor hours for actual production.

The following information is available regarding the company's operations for the period:

Actual units produced11,500 unitsTotal actual direct labor hours98,000 hoursActual fixed manufacturing overhead incurred$1,100,000Budgeted fixed manufacturing overhead for the period$976,500Budgeted units for the period10,850 units

Required:

Calculate the fixed overhead variances.

Use your answer to answer the following questions.

NOTE:Please enter all variances as positive numbers.

The amount of the fixed overhead spending variance for the period is $______________.

Indicate if the fixed overhead spending variance is favourable (enter the letter F) or unfavourable (enter the letters UF).

The amount of the fixed overhead volume variance for the period is $______________.

Indicate if the fixed overhead volume variance is favourable (enter the letter F) or unfavourable (enter the letters UF).