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.
If fixed overhead is applied on a per-barrel basis, the fixed overhead volume variance is:

A) $8,000 F
B) $8,160 U
C) $ 160 F
D) $ 160 U