Which of These Is True

Which of these is true?

A) Budgeted fixed factory overheads = Budgeted overheads per unit × actual volume
B) Budgeted fixed factory overheads = Budgeted overheads per unit × standard volume
C) Budgeted factory overheads = Budgeted fixed overheads per unit × budgeted volume + actual variable overheads
D) Budgeted factory overheads = Budgeted fixed overheads per unit × standard volume + budgeted variable overheads
E) None of the above