Skizone Company's 4 - Variance Analysis: Efficiency Variance Spending Variance $7,000 F Variable overhead Fixed overhead $17,000 U No variance Production - Volume Variance No variance $48,000 U (a) If Skizone's combined 4 - Variance Analysis shows an unfavorable spending variance of $2,000, what is the fixed overhead spending variance (a)? O A. $5,000 unfavorable O B. $9,000 unfavorable C. $5,000 favorable OD. $9,000 favorable