Family Fashions Uses Standard Costs for Its Manufacturing Division A) $17,600 F
B) $45,400 U
C) $45,400 F
D)

Family Fashions uses standard costs for its manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed overhead volume variance. $$\begin{array} { | l | r | } \hline \text { Actual fixed overhead } & \$ 40,000 \\\hline \text { Budgeted fixed overhead } & \$ 25,000 \\\hline \text { Standard overhead allocation rate } & \$ 8 \\\hline \text { Standard direct labor hours per unit } & 4 \text { DLHr } \\\hline \text { Actual output } & 2200 \text { units } \\\hline\end{array}$$

A) $17,600 F
B) $45,400 U
C) $45,400 F
D) $17,600 U