Sweet Dreams Manufactures Candy -
the Total Fixed Overhead Variance Is
A) $800

Multiple Choice

Sweet Dreams manufactures candy. Its records revealed the following data: $\begin{array}{ll}\text {Number of units produced }&\text { 4,000}\\\text {Standard direct labor hours per unit }&\text { 2}\\\text {Standard variable overhead rate }&\text {\( \$ 2.50 \) per hour }\\\text { Standard fixed overhead rate}&\text { \( \$ 5.00 \) per hour}\\\text {Budgeted fixed overhead costs }&\text {\$ 40,800 }\\\text { Actual variable overhead costs}&\text { \$ 16,800 }\\\text {Actual fixed overhead costs }&\text {\$ 40,400 }\\\text {Actual labor hours }&\text { 8,000 direct labor hours}\\\text {Total actual overhead }&\text { \$ 57,200}\\\end{array}$
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The total fixed overhead variance is

A) $800 (F) .
B) $800 (U) .
C) $400 (U) .
D) $400 (F) .