2 . Radon Corporation manufactured 33 , 100 grooming kits for horses during March . The following fixed overhead thed data pertain to March Actual Static Budge Production 33.000 units 30 000 units Machine - hours 6 , 100 hours 6000 hours Fixed overhead costs for March $153.000 $144, 000 What is the fixed overhead production - volume variance ? A ) $9 000 unfavorable B ) $14 , 400 favorable C ) $14 , 400 unfavorable D ) $9000 favorable