Conform AI Planned to Produce 6,000 Units but Only Produced

Multiple Choice

Conform AI planned to produce 6,000 units but only produced 5,300 for the current year. They had a beginning inventory of 300 units with variable manufacturing cost of $11 per unit. Budgeted fixed MOH for the year was $72,000 with actual costs incurred of $66,000. What will Conform AI report as fixed MOH volume variance for the current year?

A) $2,400 F.
B) $2,400 U.
C) $8,400 F.
D) $8,400 U.