You are given the following information about Calico Company. Variances Production-Volume Spending Efficiency 18,000 U $ 8,500 F $ Variable manufacturing overhead Fixed manufacturing overhead 7,000 F 34,000 U Read the requirements. Requirement a. In a combined 3-variance analysis, what is the total spending variance? (Label the variance as favorable (F) or unfavorable (U).) In a combined 3-variance analysis, the total spending variance is