ced 00 Phan Corporation manufactured 37,000 units during March. The following fixed overhead data relates to March: Actual Static Budget Production 37,000 units 36,000 units Machine-hours 9,150 hours 9,000 hours Fixed overhead costs for March $188,400 $180,000 tion What is the fixed overhead spending variance? Select one: A. $3,400.00 unfavorable B. $8,400.00 unfavorable C. $3,400.00 favorable D. $8,400.00 favorable