Rich Company, Which Uses a Standard Cost System, Budgeted $800,000

Multiple Choice

Rich Company, which uses a standard cost system, budgeted $800,000 of fixed overhead when 50,000 machine hours were anticipated. Other data for the period were:
Actual units produced: 10,600
Actual machine hours worked: 51,800
Actual variable overhead incurred: $475,000
Actual fixed overhead incurred: $790,100
Standard variable overhead rate per machine hour: $8.50
Standard production time per unit: 5 hours
Rich's fixed-overhead budget variance is:

A) $9,900U.
B) $9,900F.
C) $28,800U.
D) $28,800F.
E) None of the other answers are correct.