Static Budget 36,000 units 18,000 hours $396,000 Radon Corporation manufactured 39,000 units during March. The following fixed overhead data pertain to March: Actual Production 39,000 units Machine - hours 18,200 hours Fixed overhead costs for March $405,000 What is the fixed overhead spending variance? O A. $33,000 unfavorable B. $9,000 unfavorable C. $9,000 favorable OD. $33,000 favorable