Brief Exercise $15-14($Algo$)$ Sipple Furniture's master budget.... $[$LO $15-2]$

Sipple Furniture's master budget for the year includes $$363,600$ for fixed supervisory salaries. Practical capacity, which is used to set the fixed overhead allocation rate, is $620$ units per month. Supervisory salaries are expected to be incurred uniformly throughout the year. During August, the company produced $370$ units, incurred production supervisory salaries of $$29,600,$ and reported underapplied fixed overhead of $$20,000$ for supervisory salaries. What is Sipple Furniture's supervisory salaries spending $($budget$)$ variance for August? Is this variance favorable $($F$)$ or unfavorable $($U$)?($Leave no cell blank; if there is no effect enter $"$O$"$ and select "None" from dropdown.$)$

Budget variance

Favorable

Unfavorable

None