Hockey Accessories Corporation manufactured 23,100 duffle bags during March. The following fixed overhead data pertain to March: Actual Static Budget Production 23,100 units 23,500 units Machine - hours 3,650 hours 4,700 hours Fixed overhead costs for March $198,600 $206,800 What is the amount of fixed overhead spending variance? A. $4,680 unfavorable B. $4,680 favorable C. $8,200 unfavorable D. $8,200 favorable