Question 22 H&X Co. uses a standard job cost system with a normal capacity of 26,500 direct labour hours. H&X Co. produces 12,700 units, which cost $171,500 for direct labour (24,500 hours), $29,210 for variable overhead, and $142,240 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.40 (2 hours at $5.20 per hour). Calculate the fixed overhead spending (budget) variance. Fixed overhead spending variance Neither favourable nor unfavourable Favourable Unfavourable Question Attempts: 0 of 2 used