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Castleton Corporation manufactured 36,500 units during March. The following fixed overhead data relates to March: Production Machine-hours Fixed overhead costs for March 36,500 units 5,400 hours $139,510 ActualStatic Budget 35,000 units 5,250 hours $131,250 What is the fixed overhead spending variance? A) $2,635.00 unfavorable B) $8,260.00 favorable C) $8,260.00 unfavorable D) $2,635.00 favorable