Hockey Accessories Corporation Manufactured 21,400 Duffle Bags During March What Is the Amount of Fixed Overhead Spending Variance?
A)$8,500

Hockey Accessories Corporation manufactured 21,400 duffle bags during March.The following fixed overhead data pertain to March:
$\begin{array}{lll}& \text { Actual } & \text { Static Buidget } \\\text { Production } & 21,400 \text { units } & 22,000 \text { units } \\\text { Machine-hours } & 3,400 \text { hours } & 4,400 \text { hours } \\\text { Fixed overhead cost for March } & \$ 176,300 & \$ 184.800\end{array}$
What is the amount of fixed overhead spending variance?

A) $8,500 unfavorable
B) $3,460 favorable
C) $3,460 unfavorable
D) $8,500 favorable