Davidson Corporation manufactured 52,600 units during September. The following fixed overhead data relates to September: Production Machine - hours Fixed overhead costs for September What is the fixed overhead spending variance? ... OA. $1,360 favorable B. $1,360 unfavorable C. $100 unfavorable D. $100 favorable Actual 52,600 units 2,475 hours $109,100 Static Budget 52,000 units 2,600 hours $109,200