(Appendix 11A)Tropiano Electronics Corporation Has a Standard Cost System in Which

Multiple Choice

(Appendix 11A) Tropiano Electronics Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs) .The company had budgeted its fixed manufacturing overhead cost at $62, 100 for the month and its level of activity at 3, 200 MHs.The actual total fixed manufacturing overhead was $61, 600 for the month and the actual level of activity was 3, 000 MHs.What was the fixed manufacturing overhead budget variance for the month to the nearest dollar?

A) $3, 381 Unfavorable
B) $500 Favorable
C) $500 Unfavorable
D) $3, 381 Favorable