SleepyDogs, Inc. makes dog beds and has budgeted 5 yards of fabric for each bed. The company produced 1,000 beds for the month, which was the budgeted production. There is one yard of waste material for each bed. The company purchased (and used) 4,800 yards of materials. The standard allocation rate for fixed overhead (rent, insurance, supervisor salaries, and other non-direct product costs) is $2.80 per yard of direct materials. Actual indirect fixed overhead came in at $14,400. The fixed overhead variance is:

A. $400 Unfavorable

B. $960Unfavorable

C. $1,000 Unfavorable

D. $4,800 Favorable