Crawford Company's Standard Fixed Overhead Cost Is $6 Per Direct

Multiple Choice

Crawford Company's standard fixed overhead cost is $6 per direct labour hour based on budgeted fixed costs of $600,000.The standard allows one direct labour hour per unit.During 2006,Crawford produced 110,000 units of product,incurred $630,000 of fixed overhead costs,and recorded 212,000 actual hours of direct labour. What is Crawford's fixed overhead spending variance?

A) $24,000 (F)
B) $30,000 (U)
C) $36,000 (U)
D) $60,000 (F)