Actual fixed overhead for a company during March was $97,612. The flexible budget for fixed overhead this period is $88,000 based on a production level of 5,500 units. If the company actually produced 4,300 units, what is the fixed overhead spending variance for March? A.$28,812 favorable. B.$28,812 unfavorable. C.$1,200 unfavorable. D.$9,612 unfavorable. E.$9,612 favorable