Warner Co. has budgeted fixed overhead of $172,800. Practical capacity is 6,400 units, and budgeted production is 5,300 units. During February, 5, 100 units were produced and $175,600 was spent on fixed overhead. What is the total fixed overhead capacity variance? Multiple Choice $2,800 unfavorable $35,100 unfavorable $5,300 unfavorable $29,700 unfavorable