Griffen corporation uses a standard costing system. information for the month of may is as follows: actual manufacturing overhead costs ($26,000 is fixed) $80,000 direct labor: actual hours worked 12,000 hrs. standard hours allowed for actual production 10,000 hrs. average actual labor cost per hour $18.00 the overhead rate is based on a normal volume of 12,000 direct labor hours. standard cost data at 12,000 direct labor hours were as follows: variable overhead $48,000 fixed overhead 24,000 total overhead $72,000 what is the fixed overhead spending variance for griffen?