Somalian Corporation uses a standard costing system. Information for the month of May is as follows:

Actual manufacturing overhead costs ($26,000 is fixed)	$80,000
Direct labor:
Actual hours worked	12,000 hrs.
Standard hours allowed for actual production	10,000 hrs.
Average actual labor cost per hour	$18

The factory overhead rate is based on a normal volume of 12,000 direct labor hours. Standard cost data at 12,000 direct labor hours were as follows:

Variable factory overhead	$48,000
Fixed factory overhead	24,000
Total factory overhead	$72,000

What is the fixed overhead spending variance for Somalian?

	a.	$20,000 (U)
	b.	$8,000 (U)
	c.	$4,000 (U)
	d.	$2,000 (U)