Apparently the answer is not D.

Wendel Company has actual fixed overhead costs of $14,700. Fixed overhead costs based on the flexible budget and the actual use of the cost driver are $14,400. Actual variable overhead costs are $14,500. What is the flexible - budget variance for fixed overhead costs? A. $300 Favorable B. $300 Unfavorable C. $100 Favorable D. $100 Unfavorable