Calculator Somallan Corporation uses a standard costing system. Information for the month of May is as follows Actual manufacturing overhead costs($26,000 is fixed) $80,000 Direct labor: Actual hours worked Standard hours allowed for actual production Average actual labor cost per hour 12,000 hrs. 10,000 hrs. $18 The factory overhead rate is based on a normal volume of 12,000 direct labor hours. Standard cost data at 12,000 direct labor hours were as follows $48,000 24.000 $72,000 Variable factory overhead Fixed factory overhead Total factory overhead What is the fixed overhead spending variance for Somalian? Oa, $8,000 (U) Ob. $20,000 (U) Oc, $4,000 (U) Od. $2,000 (U)