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Denominator hours for May Actual hours worked during May Standard hours allowed for May Flexible budget fixed overhead cost Actual fixed overhead costs for May

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Denominator hours for May Actual hours worked during May Standard hours allowed for May Flexible budget fixed overhead cost Actual fixed overhead costs for May 24,000 21,200 15,600 $ 72,000 $ 76,800 What is the fixed overhead spending (budget) variance for May? O $5,600 unfavorable. 0 $4,800 unfavorable. O $2,800 unfavorable. $5,600 favorable

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