Davidson Corporation manufactured 54,600 units during September. The following fixed overhead data relates to September: Production Actual 54,600 units 3,090 hours $152,180 Static Budget 54,000 units 3,240 hours $152,280 Machine - hours Fixed overhead costs for September What is the fixed overhead spending variance? A. $100 unfavorable B. $1,792 favorable C. $100 favorable D. $1,792 unfavorable