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 17.000 14,300 13,600 51,000 54,200 $ What is the fixed overhead spending (price) variance for May? O $10,200 favorable. 0 $3,200 unfavorable. $10,200 unfavorable. $3,200 favorable