Hockey Accessories Corporation manufactured 20,500 duffle bags during March. The following fixed overhead data pertain to March: Production Actual 20,500 units 7,200 hours $327,600 Static Budget 21,000 units 8,400 hours $336,000 Machine - hours Fixed overhead costs for March What is the amount of fixed overhead spending variance? A. $400 unfavorable B. $400 favorable C. $8,400 unfavorable D. $8,400 favorable