Dubberly Corporation's Cost Formula for Its Manufacturing Overhead Is $31,200

Multiple Choice

Dubberly Corporation's cost formula for its manufacturing overhead is $31,200 per month plus $51 per machine-hour. For the month of March, the company planned for activity of 8,020 machine-hours, but the actual level of activity was 7,940 machine-hours. The actual manufacturing overhead for the month was $463,350.The activity variance for manufacturing overhead in March would be closest to:

A) $23,130 U
B) $23,130 F
C) $4,080 F
D) $4,080 U