Zenith Fashions Uses Standard Costs for Their Manufacturing Division A) $25,000
B) $28,000
C) $30,000
D) $14,000

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

A) $25,000
B) $28,000
C) $30,000
D) $14,000