Fletcher has budgeted fixed overhead of $135,000 based on budgeted production of 9,000 units. During July, 9,400 units were produced and $142,800 was spent on fixed overhead. What is the fixed overhead spending variance?
A. $1,800 unfavorable
B. $1,800 favorable
C. $6,000 favorable
D. $7,800 unfavorable
Answer: D
Business
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