DC Co has budgeted to make and sell 4,200 units of product $X$ during the period. The standard fixed overhead cost per unit is $$\$ 4$$. During the period covered by the budget, the actual results were as follows.
$$
\begin{aligned}
&\begin{array}{lr}
\text { Production and sales } & 5,000 \text { units } \\
\text { Fixed overhead incurred } & \$ 17,500
\end{array}\\
&\text { What are the foxed overhead variances for the period? }
\end{aligned}
$$
$$
\begin{array}{ccc}
& \begin{array}{c}
\text { Fixed overhead } \\
\text { expenditure variance }
\end{array} & \begin{array}{c}
\text { Fixed overhead } \\
\text { volume variance }
\end{array} \\
0 & \$ 700(\mathrm{~F}) & \$ 3,200(\mathrm{~F}) \\
\circ & \$ 700(\mathrm{~F}) & \$ 3,200(\mathrm{~A}) \\
\circ & \$ 700(\mathrm{~A}) & \$ 3,200(\mathrm{~F}) \\
0 & \$ 700(\mathrm{~A}) & \$ 3,200(\mathrm{~A})
\end{array}
$$