Oscanda Accessories Corporation manufactured 21,400 travel bags during March. The following fixed overhead data pertain to March: Actual Static Budget Production 21,400 units 22,000 units Machine-hours 3,400 hours 4,400 hours Fixed overhead cost for March $176,300 $184,800 What is the amount of fixed overhead spending variance

$8,500 favorable

Explanation:

The computation of the fixed overhead spending variance  is shown below

= Budgeted fixed overhead - actual fixed overhead

= $184,800 - $176,300

= $8,500 favorable

We simply deduct the actual fixed overhead from the budgeted one so that the fixed overhead spending variance could come

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answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;