Free$-$response question #$8$

Direct L

Actual Fixed Overhead Costs

During $2022,$ BPI used a PMOH rate for fixed overhead of $58,00$ per direct$-$fabor hour based on a bur of $6,000$ direct labor hours. The labor standard requires $0\mathrm{.}5$ bours per unit. What was the fived overt spending variance $($which is also the flexible$-$budget variance and static budget$-$variance$)$ for $2022$ cate both the amount of the variance and whether the variance was favorable or unfiavorable$)$