Rodchester Company Uses Standard Costing How Much Is the Overhead Volume Variance?
A) $16,000 Favorable

Rodchester Company uses standard costing. Overhead is applied at $12 per unit produced. Data for the month of March follows: $\begin{array}{lr}\text { Actual overhead costs } & \$ 194,000 \\\text { Actual units produced } & 17,400 \\\text { Flexible budget overhead for units produced } & \$ 210,000\end{array}$ How much is the overhead volume variance?

A) $16,000 favorable
B) $17,200 favorable
C) $1,200 unfavorable
D) $14,800 unfavorable