The answer is supposedly option A. Could someone explain why the answer is option A and not option D? I thought option A would be for the efficiency variance while option D is the spending variance.

3. Donkey Hacks, Inc. produces wooden baseball bats. The fixed overhead rate for Donkey Hacks is $2.50 per direct labor hour, and 20,000 direct labor hours are budgeted for the year. During the year, Donkey Hacks produced 4,000 bats using 19,500 direct labor hours. Actual fixed overhead for the year was $51,525. What is the fixed overhead spending variance for Donkey Hacks? A) $1,525 unfavorable B) $1,525 favorable C) $2,775 favorable D) $2,775 unfavorable