Roger Company Roger Company uses a standard cost system for its production process and applies overhead based on direct labor hours. The following information is available for August when Roger made 4,500 units Standard: DLH per unit Variable overhead per DLH Fixed overhead per DLH Budgeted variable overhead Budgeted fixed overhead 2.50 $1.75 $3.10 $21,875 $38,750 Actual: Direct labor hours Variable overhead Fixed overhead 10,000 $26,250 $38,000 Refer to Roger Company. Using the four-variance approach, what is the fixed overhead spending variance? O a. $7,000.00 U O b.s 750.00 F .$ 750.00 U od.$3,125.00 F