(Appendix 11A)Acuff Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

(Appendix 11A) Acuff Corporation applies manufacturing overhead to products on the basis of standard machine-hours.Budgeted and actual overhead costs for the most recent month appear below: The company based its original budget on 6, 200 machine-hours.The company actually worked 6, 560 machine-hours during the month.The standard hours allowed for the actual output of the month totaled 6, 420 machine-hours.What was the overall fixed manufacturing overhead budget variance for the month?

A) $320 Favorable
B) $320 Unfavorable
C) $972 Favorable
D) $972 Unfavorable