Alumni Manufacturing Company has the following information pertaining to a normal monthly activity of 10,000 units: Standard factory overhead rates are based on a normal monthly volume of one standard direct hour per unit. Standard factory overhead rates per direct labor hour are:

Fixed	$ 6.00
Variable	10.00		$16.00
Units actually produced in current month			9,000 units
Actual factory overhead costs incurred (includes $70,000 fixed)			$156,000
Actual direct labor hours			9,000 hours

What is the fixed overhead spending variance for Alumni?

a.$0

b.$6,000 (U)

c.$10,000 (U)

d.$4,000 (F)