3. Sport-in Corporation manufactured 10,000 golf bags during April. The following fixed overhead data pertain to March: Actual Static Budget Production 20,000 units 20,500 units Machine-hours 5,100 hours 6,150 hours Fixed overhead cost for March $250,000 $258,300 What is the amount of fixed overhead spending variance? A) $8,300 unfavorable B) $2,000 favorable C) $2,000 unfavorable D) $8,300 favorable