A manufacturer of playground equipment 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 5,800DLHs Fixed overhead cost$58,870  The following data pertain to operations for the most recent period:     Actual hours 6,100DLHs Standard hours allowed for the actual output 6,018DLHs Actual total fixed manufacturing overhead cost$58,320  The fixed manufacturing overhead volume variance for the period is closest to: (Round your intermediate calculations to 2 decimal places.)

A. $2,113 F
B. $832 U
C. $2,213 F
D. $3,045 F


Answer: C

Business

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