Waterway Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the companys controller, Landon Waterway, based on performing 2,100 core tests per month.

I NEED HELP ANSWERING WHAT THE FIXED OVERHEAD SPENDING VARIANCE IS

Waterway Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller, Landon Waterway, based on performing 2,100 core tests per month Standard Quantity Standard Standard Price $0.50 per pound $10 per DLH $9 per DLH $16 per DLH Cost Direct materials Direct labor Variable overhead Fixed overhead Total standard cost per test 4 pounds 0.50 DLH 0.50 DLH 1 DLH $2.00 5.00 4.50 16.00 $27.50 At the end of March, London reported the following operational results . The company actually performed 2,270 core tests during the month . 8,400 pounds of direct materials were purchased during the month at a total cost of $5,600 6,100 pounds of direct materials were used to conduct the core tests 840 direct labor hours were worked at a total cost of $9,820 Actual variable overhead was $7,800 Actual fixed overhead was $15,700