Frekko Company Collected the Following Information -Refer to the Figure

Multiple Choice

Frekko Company collected the following information:
$\begin{array}{lr}\text { Standard costs per unit: }\\\text { Variable overhead } & 4 \text { machine hours @\$6 per machine hour } \\\text { Fixed overhead } & 4 \text { machine hours } @ \$ 10 \text { per machine hour }\end{array}$


$\begin{array}{l}\text { Actual output }&20,000 \text { units } \\\text { Denominator (normal capacity) output } & 21,000 \text { units } \\\text { Actual machine hours } & 79,000 \text { machine hours } \\\text { Actual variable overhead cost } & \$ 540,000 \\\text { Actual fixed overhead cost } & \$ 810,000\end{array}$
-Refer to the figure.Using the three variance method,what is the spending variance?

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