A company budgeted fixed costs of 50,000 for a period. Actual fixed costs were 62,000. The company had budgeted to absorb 10 per unit on a budgeted production volume of 5,000. In the end the company only made 3,500 units. What is the fixed overhead expenditure variance? Select one: a. 27,000(A) b. 12,000(F) c. 15,000(A) d. 12,000(A)