Lukov Incorporated provided the following information:

Standard fixed overhead rate (SFOR) per direct labour hour ......................$5.00

Actual fixed overhead rate (AFOR) per direct labour hour .........................$5.03

Actual direct labour hours worked (AH) ...............................................56,200

Actual production in units ...............................................................14,000

Standard hours allowed for actual units produced (SH) ............................56,000

Required:

1. Using the columnar approach, calculate the fixed overhead spending and volume variances.

2. Using the formula approach, calculate the fixed overhead spending variance.

3. Using the formula approach, calculate the fixed overhead volume variance.

4. Calculate the total fixed overhead variance.