During the month just ended, a department's fixed overhead standard costing system reported unfavorablo spending and volume variances. The activity level selected for allocating overthead to the product was based on 80% of practical capacity. If 100% of practical capacity had been selected instead, how would the reported unfavorable spending and volume variances be aflected? Spending Varlance Volume Variance A. Unchanged Unchanged B. Unchanged Increased C. Increased Increased D. Incteased Unchanged