Fiesta Inc. calculates a fixed manufacturing overhead rate based on a budgeted fixed manufacturing overhead of $270,000 and 90,000 units. During the month of September, the company actually produced 100,000 units and incurred actual fixed manufacturing overhead cost of $315,000. Calculate the fixed overhead spending variance.

$45,000 favorable
$45,000 unfavorable
$30,000 unfavorable
$30,000 favorable

Answer rating: 100% (QA)

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