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 20,000 18,100 14,000 $ 60,000 $ 64,000 Danske Company had total underapplied overhead of $20,000. Additional information is as follows: Variable Overhead: Applied based on standard direct labor hours allowed Budgeted based on standard direct labor hours $52,000 43,000 Fixed Overhead: Applied based on standard direct labor hours allowed Budgeted based on standard direct labor hours $40,000 32,000 What is the fixed overhead price (spending) variance for May? Multiple Choice What is the fixed overhead price (spending) variance for May? Multiple Choice O $4,100 unfavorable $4,000 unfavorable $1,900 unfavorable $4,100 favorable