If Actual Fixed Overhead Was $54,000 and There Was a $1,300

Multiple Choice

If actual fixed overhead was $54,000 and there was a $1,300 unfavorable spending variance and a $1,000 unfavorable volume variance, budgeted fixed overhead must have been

A) $56,300.
B) $50,300.
C) $53,000.
D) $52,700.