A company provided the following information:
Standard fixed overhead rate (SFOR) per direct labor hour ..... $7.00
Actual fixed overhead rate (AFOR) per direct labor hour ..... $6.95
Actual direct labor hours worked (AH) ............ 36,100
Actual production in units .................... 12,000
Standard hours allowed for actual units produced (SH) ...... 36,000

Required:
1. Using the columnar approach, calculate the fixed overhead spending and efficiency variances.
2. Using the formula approach, calculate the fixed overhead spending variance.
3. Using the formula approach, calculate the fixed overhead efficiency variance.
4. Calculate the total fixed overhead variance.