Sultzer Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

Sultzer 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 3,000 machine-hours.The company actually worked 2,730 machine-hours during the month.The standard hours allowed for the actual output of the month totaled 2,690 machine-hours.What was the overall fixed manufacturing overhead budget variance for the month?

A) $3,317 favorable
B) $160 unfavorable
C) $3,317 unfavorable
D) $160 favorable