Behring Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

Behring Corporation applies manufacturing overhead to products on the basis of standard machine-hours.Budgeted and actual fixed manufacturing overhead costs for the most recent month appear below: The company based its original budget on 3,200 machine-hours.The company actually worked 3,170 machine-hours during the month.The standard hours allowed for the actual output of the month totaled 3,250 machine-hours.What was the overall fixed manufacturing overhead volume variance for the month?

A) $435 favorable
B) $261 unfavorable
C) $435 unfavorable
D) $261 favorable