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Radon Corporation manufactured 38,100 units during March. The following fixed overhead data pertain to March: Actual Static Budget Production 38,100 units 35,000 units Machine-hours 14,200

Radon Corporation manufactured 38,100 units during March. The following fixed overhead data pertain to March:

Actual Static Budget
Production 38,100 units 35,000 units
Machine-hours 14,200 hours 14,000 hours
Fixed overhead costs for March $289,100 $280,000

What is the fixed overhead spending variance?

A. $9,100.00 favorable

B. $9,100.00 unfavorable

C. $24,800.00 favorable

D. $24,800.00 unfavorable

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