Sigorny Company Uses Standard Costing and Applies Overhead on the Basis

Multiple Choice

Sigorny Company uses standard costing and applies overhead on the basis of units produced.The company provided the following for July: $$\begin{array} { l r } \text { Predetermined overhead rate per unit produced } & \$ 6.20 \\\text { Budgeted fixed overhead } & \$ 12,600 \\\text { Variable overhead budgeted per unit } & \$ 2.00 \\\text { Actual units produced } & 3,100\end{array}$$ If the controllable overhead variance was $920 favorable in July, how much were total actual overhead costs?

A) $17,880
B) $18,800
C) $19,220
D) $19,720