Warner CoHas Budgeted Fixed Overhead of $150,000

Multiple Choice

Warner Co.has budgeted fixed overhead of $150,000.Practical capacity is 6,000 units,and budgeted production is 5,000 units.During February,4,800 units were produced and $155,600 was spent on fixed overhead.What is the expected (planned) capacity variance?

A) $5,600 unfavorable
B) $25,000 unfavorable
C) $30,000 unfavorable
D) $35,600 unfavorable