H&B Inc. uses a standard cost system and calculates theiir application rates using direct labour hours. The budgeted production for the year is 1?,000 units. This year the company had the following standards: Standard direct labour hours per unit: 2 hours Variable overhead application rate: $5 per direct labour hour Fixed overhead application rate: $7 per direct labour hour The company also had the following actuals: Production: 17,000 units Variable overhead: $195,840 Fixed overhead: $2?1,320 Total direct labour hours: 40,800 What is the fixed overhead spending variance? 0 a) $33,320 unfavourable O b} $14,230 favourable O c} $33,320 favourable 0 d} $14,280 unfavourable