The given area with a black downward triangle requires for us to chose from "favorable, unfavorable or neither favorable nor unfavorable".

H&X Co. uses a standard job cost system with a normal capacity of 24,800 direct labour hours. H&X Co. produces 12,100 units, which cost $202,500 for direct labour (22,500 hours), $27,830 for variable overhead, and $134,310 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.00 ( hours at $5.00 per hor) Calculate the fixed overhead spending (budget) variance. Fixed overhead spending variance $