Just need help with the Fixed Overhead Volume Variance part for this question in Managerial Accounting. Thank you in advance!

value: 15.00 points Miller Toy Company manufactures a plastic swimming pool at its Westwood Plant. The standard cost for one pool is as follows: Standard Price or Rate Quantity or Hours 1.40 kilograms 4.00 per kilogram 0.90 hours Cost S 5.60 6.30 0.60 Direct materials Direct labour Variable manufacturing overhead 0.30machine- Total standard cost $7.00 per hour $2.00 per machine-hour S 12.50 The plant has been experiencing problems for some time, as is shown by its June income statement when it made and sold 15,200 pools; the normal volume is 15,350 pools per month. Fixed costs are allocated using Flexible BudgetedActual $ 456,000 S456,000 Sales (15,200 pools) Less: Variable expenses: Variable cost of goods sold 190,000 205,690 Variable selling expenses Total variable expenses Contribution margin Less: Fixed expenses: 20,300 210,300 245,700 20,300 225,990 230,010 Manufacturing overhead Selling and administrative 132,000 85,120 132,000 85,120 217,120 217.120 $ 28,580 S 12,890 Total fixed expenses Net income Contains direct materials, direct labour, and variable manufacturing overhead. Janet Dunn, the general manager of the Westwood Plant, wants to get things under control. She needs information about the operations in June since the income statement signalled that the problem could be due to the variable cost of goods sold. Dunn learns the following about operations and costs in June: a. 31,100 kilograms of materials were purchased at a cost of $3.90 per kilogram. b. 24,600 kilograms of materials were used in production. (Finished goods and work-in-process inventories are insignificant and can be ignored.) c. 11,600 direct labour-hours were worked at a cost of $8 per hour. d. Variable manufacturing overhead cost totalling $17,600 for the month was incurred. A total of 4,400 machine-hours was recorded. It is the company's policy to close all variances to cost of goods sold on a monthly basis. 4. Compute the fixed overhead cost variances. (Round intermediate calculation to 2 decimal places. Indicate the effect of variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (ie, zero variance).) S Fixed overhead budget variance Fixed overhead volume anance