Dire Corporation Uses the Following Standard Costs for a Single

Multiple Choice

Dire Corporation uses the following standard costs for a single unit of product:

Actual data for the month showed overhead costs of $425,000 for 22,500 units produced.What is the difference between actual overhead costs and standard overhead costs allocated to products?

A) $329,375 favorable
B) $329,375 unfavorable
C) $53,125 favorable
D) $53,125 unfavorable