Cu Hockey Accessories Corporation manufactured 21,900 duffle bags during March. The following fixed overhead data pertain to March: Production > Machine-hours Fixed overhead costs for March N What is the amount of fixed overhead spending variance? our EDU rent DAY A. $8,200 favorable OB. $3,160 unfavorable OC. $8,200 unfavorable D. $3,160 favorable Actual 21,900 units 3,500 hours $180,800 Static Budget 22,500 units 4,500 hours $189,000