55. R&N Manufacturing produces music boxes. The xed overhead rate is $5.10 per direct labor hour, and the company budgeted for 4,600 direct labor hours for the year. Du ring the year, R&N produced 2,500 music boxes using 4,800 direct labor hours. Actual xed overhead for the year was $23,000. What is the company's xed overhead spending variance? a. $460 favorable b. $460 unfavorable c. $1,480 favorable d. $1.480 unfavorable