LegalEagle, Inc. Is a risk neutralinsurance company specializing in legal insurance. For a flat annual fee, they provide legal document review, legal advice, and a trial defense services. They sell these services through the internet and have no ability to discriminate across customers. There are 4 types of customers in the market for flat flee legal representation and they each make up 25% of the total customer base. The total cost of legal services for each type is as follows:

Oerstman, inc. uses a standard costing system and develops its overhead rates from the current annual budget.the budget is based on an expected annual output of 120,000 units requiring 480,000 direct labor hours.(practical capacity is 500,000 hours)annual budgeted overhead costs total $772,800, of which $556,800 is fixed overhead.a total of 119,300 units, using 478,000 direct labor hours, were produced during the year.actual variable overhead costs for the year were $260,400 and actual fixed overhead costs were $555,450.required: 1. compute the fixed overhead spending variance and indicate if favorable or unfavorable.2. compute the fixed overhead volume variance and indicate if favorable or unfavorable.