(Appendix 10A) Tantanka Manufacturing Corporation Uses a Standard Cost System

Multiple Choice

(Appendix 10A) Tantanka Manufacturing Corporation uses a standard cost system with machine-hours as the activity base for overhead. The following information relates to production for last year:
The standard machine-hours allowed for actual output during the year were 7,600. The actual machine-hours incurred were 7,500.
-What was Tantanka's fixed manufacturing overhead volume variance?

A) $5,700 Unfavorable
B) $14,440 Unfavorable
C) $28,500 Favorable
D) $34,200 Unfavorable