Use the following data to calculate the overhead variances: Budgeted output units 6,400Budgeted fixed manufacturing OH $40,000Budgeted variable manufacturing OH $5 per direct labor hourBudgeted direct manufacturing labor hours 2 hours per unit Fixed manufacturing OH costs incurred $43,000Direct manufacturing labor hours used 14,900Variable manufacturing OH costs incurred $64,600Actual units manufactured 6,200 Both fixed and variable overhead allocation are based on direct labor hours. Calculate the spending variance for fixed OH. Please enter only the numerical dollar amount and omit any labels such as “favorable” or “unfavorable.”简答题

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