Mattern Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

Mattern 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 6,100 machine-hours. The company actually worked 5,710 machine-hours during the month. The standard hours allowed for the actual output of the month totaled 5,540 machine-hours. What was the overall fixed manufacturing overhead volume variance for the month?

A) $4,836 unfavorable
B) $4,836 favorable
C) $6,944 unfavorable
D) $6,944 favorable