Yellon Company Uses a Standard Cost System in Which It

Multiple Choice

Yellon Company uses a standard cost system in which it applies manufacturing overhead to units of product on the basis of standard direct labor-hours (DLHs) .The following data pertain to last month's operations:
The fixed manufacturing overhead budget variance is:

A) $500 U.
B) $500 F.
C) $2,200 U.
D) $1,700 U.