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

Multiple Choice

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

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