Fixed Overhead Was Budgeted at $84,000 and 10,000 Direct Labor

Multiple Choice

Fixed overhead was budgeted at $84,000 and 10,000 direct labor hours were budgeted.If the fixed overhead volume variance was $3,200 unfavorable and the fixed overhead spending variance was $1,200 favorable, fixed overhead applied must be

A) $85,200.
B) $80,800.
C) $82,800.
D) $82,000.
E) $87,200.