H&B Inc. uses a standard cost system and calculates their application rates using direct labour hours. Budgeted production for the year was 12,000 units. This year the company had the following standards: Standard direct labour hours per unit: 2 hours Variable overhead application rate: $2 per direct labour hour Fixed overhead application rate: $5 per direct labour hour The company alsq had the following actuals: Production: 12,000 units Variable overhead: $48,760 Fixed overhead: $125,350 Total direct labour hours: 23,000 What is the fixed overhead spending variance? a) $5,350 unfavourable b) $5,350 favourable c) $10,350 favourable d $10.350 unfavourable