At 60,000 machine hours, Clark Company's static budget for variable overhead costs is $180,000. At 60,000 machine hours, the company's static budget for fixed overhead costs is $300,000. Machine hours are the cost driver of all overhead costs. The static budget is based on 60,000 machine hours. At 60,000 machine hours, the company produces 40,000 units. The following data is available: Actual units produced and sold Actual machine hours Actual variable overhead costs Actual fixed overhead costs What is the fixed overhead spending variance? A) $2,400 Favorable C) $2,400 Unfavorable 42,000 64,000 $185,600 $302,400 B) $1,000 Unfavorable D) $1,000 Favorable