- on 14 t red The Lopez Company uses standard costing in its manufacturing plant for auto parts. , the budgeted output level for the year is 8,000 units, The standard machine-hours allowed per unit of output is 12 machine hours.the budgeted fixed manufacturing overhead rate is $10.5 per hour. The actual output produced was 8,800 units. Fixed manufacturing overhead incurred was $746,000. Actual machine hours were 98,000 The spending variance for F.MOH is : ed out of ag question Select one: a. 214,000 Favorable b. Never a variance O C. 96,000 Unfavorable d. 96,000 Favorable e. 262,000,000 unfavorable