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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. $7,800 unfavorable
c. $1,800 favorable
d. $7,800 favorable

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