The following information pertains to the Braun Company for March: Standard direct labor hours per unit .5 hours Budgeted production level 20,000 units Actual units produced 22,000 units Standard variable rate per direct labor hour $2.00 Standard fixed rate per direct labor hour $3.00 Actual direct labor hours worked 10,500 hours Actual direct labor costs $150,000 Actual fixed factory overhead 31,800 Actual variable factory overhead 22,200 Using the four-variance method of factory overhead variance analysis, what is the fixed overhead spending variance? a. $1,200 favorable b. $1,800 unfavorable c. $3,000 favorable d. $1,200 unfavorable
