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Business, 12.03.2021 15:20 DiamondW1258

A manufacturing company has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below: Denominator level of activity 3,700DLHs
Overhead costs at the denominator activity level:
Variable overhead cost$28,490
Fixed overhead cost$47,545
The following data pertain to operations for the most recent period:

Actual hours 3,900DLHs
Standard hours allowed for the actual output 3,850DLHs
Actual total variable manufacturing overhead cost$29,445
Actual total fixed manufacturing overhead cost$47,995
The fixed manufacturing overhead volume variance for the period is closest to:

A. $643 U
B. $2,570 F
C. $1,870 F
D. $1,928 F

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