Wave Fashions Uses Standard Costs for Its Manufacturing Division A) $13,000 U
B) $13,000 F
C) $13,500 U
D)

Wave Fashions uses standard costs for its manufacturing division.The allocation base for overhead costs is direct labor hours.From the following data,calculate the total fixed overhead variance. $$\begin{array} { | l | l | } \hline \text { Actual fixed overhead } & \$ 40,000 \\\hline \text { Budgeted fixed overhead } & \$ 27,000 \\\hline \text { Allocated fixed overhead } & \$ 27,000 \\\hline \text { Standard overhead allocation rate } & \$ 6.75 \\\hline \text { Standard direct labor hours per unit } & 2.00 \mathrm { DLHr } \\\hline \text { Actual output } & 2000 \text { units } \\\hline\end{array}$$

A) $13,000 U
B) $13,000 F
C) $13,500 U
D) $13,500 F