Direct materials $($clay$)1\mathrm{.}7$pounds$ $1\mathrm{.}80$per pound$ $3\mathrm{.}06$Direct labor$1\mathrm{.}7$hours$ $15\mathrm{.}00$per hour$25\mathrm{.}50$Variable manufacturing overhead $($based on direct labor hours$)1\mathrm{.}7$hours$ $1\mathrm{.}10$per hour$1\mathrm{.}87$Fixed manufacturing overhead $($$$338,000130,000$ units$)2\mathrm{.}60$

Barley Hopp had the following actual results last year: $$

Number of units produced and sold$135,000$Number of pounds of clay purchased and used$238,200$Cost of clay$ $404,940$Number of labor hours worked$180,000$Direct labor cost$ $3,510,000$Variable overhead cost$ $260,000$Fixed overhead cost$ $350,000$

Calculate the fixed overhead spending variance and volume variance for Barley Hopp.