Figure 1 Torino, SA., Manufactures Machine Parts. Torino Has Developed a Static

Multiple Choice

Figure 1
Torino, SA., manufactures machine parts. Torino has developed a static budget for its plant at an activity level of 10,000 direct labour hours for the month of March. The actual level of activity was 11,000 hours. The following table summarizes the static budget and the actual costs for March:
-Refer to Figure 1. What is the flexible budget variance for March?

A) £-0-
B) £1,200 F
C) £900 U
D) £1,100 F