The following information is available for the Danske Company: Denominator hours for May Actual hours worked during May Standard hours allowed for May Flexible budget fixed overhead cost Actual fixed overhead costs for May 19,000 17,200 13,600 $57,000 $60,800 Danske Company had total underapplied overhead of $19,000. Additional information is as follows: Variable Overhead: Applied based on standard direct labor hours allowed Budgeted based on standard direct labor hours $50,000 42,000 Fixed Overhead: Applied based on standard direct labor hours allowed Budgeted based on standard direct labor hours $38,000 31,000 What is the fixed overhead price (spending) variance for May? Multiple Choice $3,600 favorable $3,600 unfavorable $3,800 unfavorable $1,800 unfavorable