Dellarocco Incorporated Makes a Single Product--A Cooling Coil Used in Commercial

Multiple Choice

Dellarocco Incorporated makes a single product--a cooling coil used in commercial refrigerators.The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period.Data concerning the most recent year appear below:
The fixed overhead budget variance is:

A) $37,328 U
B) $37,328 F
C) $17,000 F
D) $17,000 U