Question 22 H&X Co. uses a standard job cost system with a normal capacity of 25,900 direct labour hours. H&X Co. produces 12,800 units, which cost $215,100 for direct labour (23,900 hours), $28,928 for variable overhead, and $139,520 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 $10.00 (2 hours at $5.00 per hour). Calculate the fixed overhead spending (budget) variance. Fixed overhead spending variance $ Favourable Unfavourable Neither favourable nor unfavourable