The following information is available for Baxter Manufacturing for April:

Actual machine hours 980

Standard machine hours allowed 1,040

Denominator activity (machine hours) 1,700

Actual fixed overhead costs $ 6,600

Budgeted fixed overhead costs $ 6,800

Predetermined overhead rate ($1 variable + $4 fixed) $ 5 Is the fixed overhead price (spending) variance for April favorable or unfavorable? show work