Warner Company has budgeted fixed overhead of $377,200. Practical capacity is 9,200 units, and budgeted production is 7,400 units. During February, 6,400 units were produced and $380,600 was spent on fixed overhead. What is the total fixed overhead capacity variance? Multiple Choice $3,400 unfavorable $81,200 unfavorable $84,600 unfavorable $73,800 unfavorable