The Ying and Yang Company budgeted for $200,000 of fixed overhead cost and volume of 40,000 units. During the year, the company produced and sold 39,000 units and spent $210,000 on fixed overhead.

A. The fixed overhead cost spending variance is: 1. $5,000 unfavorable. 2. $10,000 favorable. 3. $10,000 unfavorable. 4. $5,000 favorable.

B. The fixed overhead cost volume variance is: 1. $10,000 favorable. 2. $5,000 favorable. 3. $5,000 unfavorable. 4. $10,000 unfavorable.