Answer the Following Questions Using the Information Below:
Sport-In Corporation

Multiple Choice

Answer the following questions using the information below:
Sport-in Corporation manufactured 10,000 golf bags during April. The following fixed overhead data pertain to March:
$\begin{array}{lrr}&\text { Actual }&\text { Static Budget }\\\text { Production } & 20,000 \text { units } & 20,500 \text { units } \\\text { Machine-hours } & 5,100 \text { hours } & 6,150 \text { hours } \\\text { Fixed overhead cost for March } & \$ 250,000 & \$ 258,300\end{array}$
-What is the amount of fixed overhead spending variance?

A) $8,300 unfavorable
B) $2,000 favorable
C) $2,000 unfavorable
D) $8,300 favorable