Teall Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity 8,500MHsActual level of activity 8,600MHsStandard variable manufacturing overhead rate$5.70per MHBudgeted fixed manufacturing overhead cost$50,000 Actual total variable manufacturing overhead$51,600 Actual total fixed manufacturing overhead$54,000 What was the fixed manufacturing overhead budget variance for the month?

A. $570 Favorable
B. $570 Unfavorable
C. $4,000 Unfavorable
D. $4,000 Favorable


Answer: C

Business

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