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The Lopez Company uses standard costing in its manufacturing plant for auto parts. , the budgeted output level for the year is 8,000 units, The standard machine-hours allowed per unit of output is 12 machine hours.the budgeted fixed manufacturing overhead rate is $10.5 per hour. The actual output produced was 8,800 units. Fixed manufacturing overhead incurred was $746,000. Actual machine hours were 98,000 The spending variance for F.MOH is : Select one: O a. 214,000 Favorable b. 96,000 Favorable C. Never a variance d. 96,000 Unfavorable e. 262,000,000 unfavorable