Figure 11-3

Multiple Choice

Figure 11-3. Montgomery Company has developed the following flexible budget formulas for its four overhead items:
Montgomery normally produces 15,000 units (each unit requires 0.30 direct labor hours) ; however this year 19,000 units were produced with the following actual costs:
Refer to Figure 11-3.Calculate the variance for maintenance using an after-the-fact flexible budget.

A) $13,000 U
B) $13,100 F
C) $11,000 U
D) $1,000 F
E) none of these