Hottie Inc., has the following standard and actual costs for the period. Hottie Inc Standard Costs Costs Standard Standard cost per unit 60 45 15 9 Direct Materials 15 pounds @$4/pound Direct Labor 3 hours @$15/hour Variable OH 3 hours @ $5/hour Fixed OH 3 hours @ $3/hour The Budgeted Fixed OH rate is based on the expected operating level of 8,000 units per month. During the month, Hottie produced 9,000 units and used 31,000 Direct Labor Hours. Actual Variable Overhead costs were $136,500. Actual Fixed Overhead costs were $73,500. What was the Fixed OH Spending Variable? 9,000 Favorable 7,500 Favorable 1,500 Unfavorable 1,500 Favorable 9,000 Unfavorable 7,500 Unfavorable