Jacksonville Uses a Standard Cost System for Each of Its

Multiple Choice

Jacksonville uses a standard cost system for each of its refineries. For the Louisiana refinery, the monthly fixed overhead budget is $8,000 for a planned output of 5,000 barrels. For September, the actual fixed cost was $8,750 for 5,100 barrels.
The fixed overhead budget variance is:

A) $ 800 U
B) $ 750 U
C) $ 875 F
D) $1,500 F