struggling with the blue space got 10,000 but saying its wrong, do i need an equation?

H8 A B C D E F G J Fixed Overhead Spending Variance. Sampson Company applies fixed manufacturing overhead costs to products based on direct labor hours. Budgeted direct labor hours for the month of January totaled 30,000 hours, with a standard cost per direct labor hour of $12. Actual fixed overhead costs totaled $350,000 for January. 1 2 3 Required: 4 Calculate the fixed overhead spending variance for January, and clearly label whether the variance is favorable or unfavorable. FOH 6 360,000 Budget cost Fixed Overhead Actual OH Budgeted OH Spending Variance 7 30,000 Budget DLH 350,000 360,000 12 Per hour Favorable 9 350,000.00 Actual Cost 10 11 12 13 14 15 16 17