Warner Co. has budgeted fixed overhead of $150,000. Practical capacity is 6,000 units, and budgeted production is 5,000 units. During February, 4,800 units were produced and $155,600 was spent on fixed overhead. What is the total fixed overhead capacity variance?
A. $30,000 unfavorable
B. $5,000 unfavorable
C. $25,000 unfavorable
D. $5,600 unfavorable
Answer: A
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