The following information is available for the Danske Company:

Denominator hours for May $18,000$

Actual hours worked during May $16,400$

Standard hours allowed for May $13,200$

Flexible budget fixed overhead cost $ $54,000$

Actual fixed overhead costs for May $ $57,600$

Danske Company had total underapplied overhead of $$18,000.$ Additional information is as follows:

Variable Overhead:

Applied based on standard direct labor$-$hours allowed $ $48,000$

Budgeted based on standard direct labor$-$hours $41,000$

Fixed Overhead:

Applied based on standard direct labor$-$hours allowed $ $36,000$

Budgeted based on standard direct labor$-$hours $30,000$

What is the fixed overhead price $($spending$)$ variance for May?