3) Wetzel Company has actual fixed overhead costs of $14,500. Fixed overhead costs based on the flexible budget and the standard use of the cost driver are $14,400. Actual variable overhead costs are $14,700. Flexible budget costs for variable overhead costs are $15,000. What is the flexible-budget variance for fixed overhead costs?

A) $100 Favorable

B) $100 Unfavorable

C) $300 Favorable

D) $300 Unfavorable