Sweet Dreams Manufactures Candy The Total Fixed Overhead Variance Is
A) $800 (F)

Sweet Dreams manufactures candy.Its records revealed the following data: $$\begin{array} { l l } \text { Number of urits produced } & 4,000 \\\text { Standard direct labor hours per unit } & 2 \\\text { Standard variable overhead rate } & \$ 2.50 \text { per hour } \\\text { Standard fixed overhead rate } & \$ 5.00 \text { per hour } \\\text { Budgeted fixed overhead costs } & \$ 40,800 \\\text { Actual variable overhead costs } & \$ 16,800 \\\text { Actual fixed overhead costs } & \$ 40,400 \\\text { Actual labor hours } & 8,000 \text { direct labor hours } \\\text { Total actual overhead } & \$ 57,200\end{array}$$
The total fixed overhead variance is

A) $800 (F) .
B) $800 (U) .
C) $400 (U) .
D) $400 (F) .