Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Michelle Inc.uses a level 4-variance analysis of its manufacturing overhead costs, and has the following results for April.A.Budgeted direct labour-hours per unit is used to allocate variable manufacturing overhead.Fixed overhead is allocated on a per unit basis.
b.Budgeted amounts for April are:
C.Actual amounts for April are:

-What are the fixed manufacturing overhead efficiency and production-volume variances, respectively?

A) 0; $200,000 favourable
B) 0; $200,000 unfavourable
C) $50,500 favourable; $199,998 unfavourable
D) $50,500 unfavourable; $199,998 favourable
E) There is no efficiency variance; $200,000 favourable.