Jones Company has budgeted fixed overhead of $135,000 based on budgeted production of 10,000 units. During July, 10,100 units were produced and $134,000 was spent on fixed overhead. What is the fixed overhead spending variance?
| a. | $1,000 favorable | ||
| b. | $10,100 favorable | ||
| c. |
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| d. | $10,100 unfavorable |
