Which of These Is True

Which of these is true?

A) Budgeted fixed factory overhead = Budgeted overhead per unit × actual volume
B) Budgeted fixed factory overhead = Budgeted overhead per unit × standard volume
C) Budgeted factory overhead = (Budgeted fixed overhead per unit × budgeted volume) + actual variable overhead
D) Budgeted factory overhead = (Budgeted fixed overhead per unit × standard volume) + budgeted variable overhead
E) None of the choices are correct