Zenith Fashions Uses Standard Costs for Their Manufacturing Division A) $3,000 F
B) $3,000 U
C) $5,000 F
D)

Zenith Fashions uses standard costs for their manufacturing division. From the following data, calculate the fixed overhead cost variance. $$\begin{array} { | l | r | } \hline \text { Actual fixed overhead } & \$ 30,000 \\\hline \text { Budgeted fixed overhead } & \$ 25,000 \\\hline \text { Standard overhead allocation rate } & \$ 7 \\\hline \text { Standard direct labor hours per unit } & 2 \mathrm { DLHr } \\\hline \text { Actual output } & 2,000 \text { units } \\\hline\end{array}$$

A) $3,000 F
B) $3,000 U
C) $5,000 F
D) $5,000 U