Insight Company's standard factory overhead rate is $3.89 per direct labor hour (DLH), calculated at 90% capacity = 900 standard DLHs. In December, the company operated at 80% of capacity, or 800 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,080, of which $1,500 is fixed overhead. For December, the actual factory overhead cost was $3,830 for 850 actual DLHs, of which $1,450 was for fixed factory overhead. What was the fixed factory overhead spending variance for Insight Company in December?

Multiple Choice

• $50 favorable.

• $225 favorable.

• $425 unfavorable.

• $560 unfavorable.

• $610 unfavorable.