Wriphoff Company Uses a Standard Cost System to Collect Costs

Multiple Choice

Wriphoff Company uses a standard cost system to collect costs related to the production of its clay bud vases. Manufacturing overhead at Wriphoff is applied to production on the basis of standard direct labor-hours. The overhead standards used at Wriphoff are as follows: The standards above were based on an expected annual volume of 40,000 bud vases or 36,000 direct labor-hours. The actual results for last year were as follows:
-What was Wriphoff's fixed manufacturing overhead budget variance for last year?

A) $7,600 favorable
B) $9,200 unfavorable
C) $30,416 unfavorable
D) $38,016 unfavorable