Kuhlman Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

Kuhlman 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 2,800 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 2,860 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month?

A) $623 unfavorable
B) $534 unfavorable
C) $623 favorable
D) $534 favorable