Carpe Diem Co. reported the following variances for the period:

Direct materials price variance $1,700 U Direct labour efficiency variance 23,600 U Fixed overhead volume variance 10,200 U Fixed overhead budget variance 20,000 F Direct materials quantity variance 6,500 F Direct labour rate variance 2,000 F

Based on this information, which of the following statements is true?

a) Spending on fixed overhead was greater than planned. b) Carpe Diem produced more units than planned. c) The direct labour static budget variance is favourable. d) The direct material flexible budget variance is favourable.