The following information is available from the Terry Company:

Actual total factory overhead cost incurred	$ 42,000
Actual fixed overhead cost incurred	$ 11,200
Budgeted fixed overhead expenses	$ 21,000
Actual direct labor hours (DLH) worked	8,400
Standard DLHs for this periods production (output)	4,800
Standard variable overhead rate per DLH	$ 3.00
Standard fixed overhead rate per DLH	$ 2.50

The fixed overhead spending variance for Terry Company for the period is:

Multiple Choice

• $9,800 favorable.

• $10,000 unfavorable.

• $10,200 unfavorable.

• $10,400 unfavorable.

• $10,400 favorable.