Radon Corporation manufactured 34,000 units during March. The following fixed overhead data pertain to March: Actual Static Budget Production 34,000 units 31,000 units Machine hours 18,750 hours 18,600 hours Fixed overhead costs for March $455,500 $446,400 What is the fixed overhead spending variance? OA. $9,100.00 favorable OB. $43,200.00 favorable OC. $43,200.00 unfavorable OD. $9,100.00 unfavorable