The Following Data Was Gathered for Anu-U,an Electronic Commercial Hair

The following data was gathered for Anu-U,an electronic commercial hair dryer manufacturer:

Required
Compute the static-budget variance and identify whether the variance is favorable,F,or unfavorable,U.

A) $75,000 U variance
B) $89,000 F variance
C) $64,000 U variance
D) $97,000 F variance
E) $58,000 U variance