Trecroci Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

Trecroci Corporation applies manufacturing overhead to products on the basis of standard machine-hours.The company bases its predetermined overhead rate on 2,500 machine-hours.The company's total budgeted fixed manufacturing overhead is $5,750.In the most recent month,the total actual fixed manufacturing overhead was $6,030.The company actually worked 2,600 machine-hours during the month.The standard hours allowed for the actual output of the month totaled 2,490 machine-hours.What was the overall fixed manufacturing overhead volume variance for the month?

A) $230 favorable
B) $280 unfavorable
C) $23 unfavorable
D) $230 unfavorable