Answer the Following Questions Using the Information Below:
Skizone Company's

Multiple Choice

Answer the following questions using the information below:
Skizone Company's 4-Variance Analysis:
$$\begin{array} { | l | l | l | l | } \hline & & & \text { Production-Volume } \\ & \text { Spending Variance } & \text { Efficiency Variance } & \text { Variance } \\\hline \text { Variable overhead } & \$ 6,500 \mathrm {~F} & \$ 12,000 \mathrm { U } & \text { No variance } \\\hline \text { Fixed overhead } & \text { (a) } & \text { No variance } & \$ 46,000 \mathrm { U } \\\hline\end{array}$$
-If Skizone's combined 4-Variance Analysis shows an unfavorable spending variance of $2,300,what is the fixed overhead spending variance (a) ?

A) $8,800 favorable
B) $4,200 unfavorable
C) $8,800 unfavorable
D) $4,200 favorable