Radon Corporation Manufactured 25,000 Grooming Kits for Horses During March

Radon Corporation manufactured 25,000 grooming kits for horses during March.The following fixed overhead data pertain to March: $\begin{array}{lrr}&\text { Actual }&\text { Static Budget }\\\text { Production } & 33,000 \text { units } & 30,000 \text { units } \\\text { Machine-hours } & 6,100 \text { hours } & 6,000 \text { hours } \\\text { Fixed overhead costs for March } & \$ 153,000 & \$ 144,000\end{array}$
- What is the fixed overhead production-volume variance?

A) $9,000 unfavorable
B) $14,400 favorable
C) $14,400 unfavorable
D) $9,000 favorable