Radon Corporation manufactured 33,000 grooming kits for horses during March. The following fixed overhead data pertain to March:

	Actual	Static Budget
Production	33,000 units	30,000 units
Machine-hours	6,100 hours	6,000 hours
Fixed overhead costs for March	$153,000	$144,000

What is the amount of fixed overhead spending variance?

A) $14,400 favorable

B) $9,000 favorable

C) $9,000 unfavorable

D) $14,400

PLease explain your answers