Wendel Company Has Actual Fixed Overhead Costs of $14,700

Multiple Choice

Wendel Company has actual fixed overhead costs of $14,700.Fixed overhead costs based on the flexible budget and the actual use of the cost driver are $14,400.Actual variable overhead costs are $14,500.What is the flexible-budget variance for fixed overhead costs?

A) $300 Favorable
B) $300 Unfavorable
C) $100 Favorable
D) $100 Unfavorable