Michetti Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

Michetti Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the month appear below:
The company based its original budget on 4,300 machine-hours. The company actually worked 4,140 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 4,200 machine-hours. What was the overall fixed manufacturing overhead budget variance for the month?

A) $660 favorable
B) $660 unfavorable
C) $850 unfavorable
D) $850 favorable