Jordan Fracus, Inc. evaluates manufacturing overhead in its factory by using variance analysis. The following information applies to the month of June.

	Actual	Budgeted
Number of frames manufactured	19,000	20,000
Variable overhead costs	$4,100	$2 per direct labor hr.
Fixed overhead costs	$22,000	$20,000
Direct labor hours	2,100 hrs.	0.1 hr. per frame

What is the fixed overhead spending variance?

$1,000 favorable $1,000 unfavorable $2,000 favorable $2,000 unfavorable