Which of the Following Formulas Calculates the Total Fixed Overhead

Multiple Choice

Which of the following formulas calculates the total fixed overhead (FOH) variance?

A) Standard Fixed Overhead - Variable Fixed Overhead
B) Actual Fixed Overhead - (Standard Variable Overhead Rate × Standard Hours Allowed)
C) Actual Fixed Overhead - Applied Fixed Overhead
D) Actual Fixed Overhead - (Standard Fixed Overhead × Actual Direct Labor Hours Used)
E) (Total actual overhead - Standard Fixed Overhead) × Standard Hours Allowed