Casper Concrete Manufactures Custom Concrete Countertops for Restaurants and Individual

Multiple Choice

Casper Concrete manufactures custom concrete countertops for restaurants and individual homeowners.Casper's actual fixed overhead for the year was $86,600.During the year Casper produced 8,500 square feet of countertop and used 4,420 direct labor hours.Casper had budgeted to produce 9,000 square feet of countertop and had budgeted to use 4,500 direct labor hours.Casper's fixed overhead spending variance was $1,200 unfavorable for the year.What was Casper's budgeted fixed overhead for the year (if necessary, round your answer to the nearest dollar) ?

A) $87,800
B) $85,400
C) $88,167
D) $86,967