This is a local clothing manufacturer that makes men's dress shirts. Below is some actual vs. budget information for The Warehouse's shirts for the month of May. Assume no beginning/ending inventories for simplicity. The cost-allocation base for both variable and fixed overhead is direct labor-hours.

Data for the Month of May
		Static
	Actual	Budget
# Shirts made and sold	4,325	4,600
Selling price per shirt	$51	$50
Yards of fabric per shirt	1.7	1.6
Cost per yard of fabric	$4.25	$4.36
Time in hours to sew one shirt	0.75	0.85
Cost of direct labor (per hour)	$16	$15
Variable overhead costs	$3,725	$3,100
(utilities, sewing machine maintenance, etc.)
Fixed overhead costs	$8,900	$9,200
(store rent, insurance, etc.)

What is the fixed overhead spending variance?

a.

$550 F

b.

$600 U

c.

$250 U

d.

$300 F