Bella's is a local dress shop that makes casual dresses in fun prints. Below is some actual vs. budget information for Bella's dresses for the month of May. Assume no beginning/ending inventories for simplicity. The cost-allocation base for both variable and fixed overhead is direct labor-hours. (utilities, sewing machine maintenance, etc.) Fixed overhead costs (store rent, insurance, etc.) What is the fixed overhead spending variance? \\( \\$ 300 \\mathrm{~F} \\) \\( \\$ 100 \\mathrm{U} \\) \\( \\$ 400 \\mathrm{U} \\) \\( \\$ 200 \\mathrm{~F} \\)