Shamrock Manufacturing Budgeted Fixed Overhead Costs of $2

Multiple Choice

Shamrock Manufacturing budgeted fixed overhead costs of $2.75 per unit at an anticipated production level of 1,350 units.In July Shamrock incurred actual fixed overhead costs of $4,400 and actually produced 1,300 units.
What is Shamrock's fixed overhead budget variance for July?

A) $687.50 favorable
B) $687.50 unfavorable
C) $825.00 favorable
D) $825.00 unfavorable