Jaune Company Uses a Standard Cost System That Applies Manufacturing

Multiple Choice

Jaune Company uses a standard cost system that applies manufacturing overhead to units of product on the basis of direct labour hours (DLHs) .The following data pertain to last month's operations:
What was the fixed overhead budget variance?

A) $500 favourable.
B) $500 unfavourable.
C) $1,700 unfavourable.
D) $2,200 unfavourable.