Alapai Corporation Has a Standard Cost System in Which It

Multiple Choice

Alapai Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) .The company has provided the following data for the most recent month:
What was the total of the variable overhead rate and fixed manufacturing overhead budget variances for the month?

A) $3,720 Favorable
B) $2,280 Unfavorable
C) $1,840 Favorable
D) $1,880 Unfavorable