XYZ Company's $4-$Variance Analysis:

$$

Spending Variance

Efficiency Variance

Production$-$Volume Variance

Variable overhead

$$6,900$ F

$$16,000$ U

No variance

Fixed overhead

$($a$)$

No variance

$$44,000$ U

$$

If XYZ$\text{'}$s combined $4-$Variance Analysis shows an unfavorable spending variance of $$2,900,$ what is the fixed overhead spending variance $($a$)?$

Group of answer choices

$$4,000$ favorable

$$9,800$ unfavorable

$$9,800$ favorable

$$4,000$ unfavorable