Actual Fixed Overhead for a Company During March Was $97,612

Actual fixed overhead for a company during March was $97,612.The flexible budget for fixed overhead this period is $88,000 based on a production level of 5,500 units.If the company actually produced 4,300 units,what is the fixed overhead spending variance for March?

A) $9,612 favorable
B) $1,200 unfavorable
C) $28,812 unfavorable
D) $9,612 unfavorable
E) $28,812 favorable