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Marucci Bats is a company that develops and produces baseball bats. In the last month:

Budgeted fixed overhead was $$20,000.$

Actual fixed overhead was $$22,000.$

Planned production was $1,000,000$ units.

Actual production was $1,010,000$ units.

Required:

Question

Amount

Type

Calculate the fixed overhead spending variance and indicate if it is favorable or unfavorable.