Crane Manufacturing produces music boxes. The fixed overhead rate is $5 per direct labor hour, and the company budgeted for 4800 direct labor hours for the year. During the year, Crane produced 2700 music boxes using 5000 direct labor hours. Actual fixed overhead for the year was $23200. What is the company's fixed overhead spending variance? $800 favorable O $800 unfavorable O $1800 favorable 0 $1800 unfavorable