This question is being reposted as a separate question because it has several portions that are not adequately answered: Please provide an explanation of how the answer is calculated. this one asks to calculate the fixed manufacturing overhead spending variance for March, answer options are below at the end of the question.

The Dudley Corporation makes and sells a single product. Overhead costs are applied on the basis of standard direct labor hours. The standard cost card shows that 5 direct labor hours are required per unit. The Dudley Corporation had the following budgeted and actual data for March:

                                                 Actual                           Budgeted

Units Produced                         33,900                        30,800

Direct Labor Hours                 161,800                      154,000

Variable Overhead costs       140,500                       123,200

Fixed Overhead Costs           80,000                          77,000

The fixed manufacturing overhead spending variance for March is:

A. $900 F

B. $3,900 F

C. $3,000 U

D. $7,750 F