find the spending variance for fixed overhead

QUESTIONS USE THE FOLLOWING INFORMATION TO ANSWER PROBLKMS 31, 3...1.3.1.3.6.1.3.c, and 3.c.1 XX Company makes watches. It uses a standard cost system and carries all inventories at standard. The standard manufacturing overhead costs per based on direct labor hours and are shown below: Variable overhead (5 hours @ S12 per direct manufacturing labor hour) $ 60 The following information is available: 46,000 switches were produced although 40,000 switches were scheduled to be produced. 225,000 direct manufacturing labor hours were worked. Actual variable manufacturing overhead costs were $2,755,000. Actual fixed manufacturing overhead costs were $2,950,000; while the budgeted fixed manufacturing overhead were $2,900,000