Blossom Manufacturing produces music boxes. The fixed overhead rate is $ 5.10 per direct labor hour, and the company budgeted for 4400 direct labor hours for the year. During the year, Blossom produced 2600 music boxes using 4900 direct labor hours. Actual fixed overhead for the year was $ 23400. What is the company's fixed overhead spending variance? $ 960 favorable $ 960 unfavorable $ 1590 favorable O $ 1590 unfavorable