The Cuddly Cledus uses a standard cost system and applied overhead based on direct labor hours. In October, the company produced 10,980 units of its product NRP678.

Standard:	-
DLH per unit	2.50
Variable overhead per DLH	$1.75
Fixed overhead per DLH	$3.10
Budgeted variable overhead	$121,875
Budgeted fixed overhead	$175,380
-	-
Actual:	-
Direct labor hours	10,000
Variable overhead	$122,250
Fixed overhead	$182,410

Using the four-variance approach, what is the fixed overhead spending variance?

Group of answer choices

$ 750.00 F

$7,030.00 U

$3,125.00 F

$ 375.00 U