Family Fashions Uses Standard Costs for Its Manufacturing Division A) $16,800 F
B) $46,200 U
C) $46,200 F
D)

Family Fashions uses standard costs for its manufacturing division.The allocation base for overhead costs is direct labor hours.From the following data,calculate the fixed overhead volume variance. $$\begin{array} { | l | l | } \hline \text { Actual fixed overhead } & \$ 40,000 \\\hline \text { Budgeted fixed overhead } & \$ 21,000 \\\hline \text { Standard overhead allocation rate } & \$ 8 \\\hline \text { Standard direct labor hours per unit } & 4 \mathrm { DLHr } \\\hline \text { Actual output } & 2100 \text { units } \\\hline\end{array}$$

A) $16,800 F
B) $46,200 U
C) $46,200 F
D) $16,800 U