A firm's static budget predicted $250,000 in fixed overhead costs. The firm's PDOH is $40 per machine hour, 75% of which was for variable overhead. The firm's actual machine hours were 24,000. The firm's actual fixed overhead costs were $265,000.

What is the firm's fixed overhead spending variance (round final answer to cents if necessary)?

	a.	$15,000 unfavorable
	b.	$15,000 favorable
	c.	Cannot be determined from this information because we lack information on actual price and standard quantity
	d.	Cannot be determined from this information because we lack information on actual quantity and standard price.