86. Croissant Company's standard fixed overhead cost is $6 per direct labor hour based on...
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Accounting
86. Croissant 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. During 2014, Crawford produced 110,000 units of product, (within the relevant range of activity) incurred $630,000 of fixed overhead costs, and recorded 212,000 actual hours of direct labor. What is Croissant's fixed overhead spending variance for 2014?
A. $60,000 (F)
B. $24,000 (F)
C. $30,000 (U)
D. $36,000 (U)
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