In a Four-Variance Method Analyzing Factory Overhead,the Fixed Factory Overhead

In a four-variance method analyzing factory overhead,the fixed factory overhead spending variance measures:

A) The difference between the actual fixed factory overhead and budgeted fixed factory overhead.
B) The difference between actual fixed factory overhead and the amount of fixed factory overhead applied to production.
C) The difference between budgeted fixed factory overhead and the amount of fixed factory overhead applied to production.
D) The difference between the actual hours and standard hours allowed multiplied by the standard fixed factory overhead rate.