Flounder planned to produce 7700 units but only produced 7000 for the current year. The company had a beginning inventory of 300 units with a variable manufacturing cost of $11 per unit. Budgeted fixed MOH for the year was $69300 with actual costs incurred of $65300. What will Flounder report as the fixed MOH price variance for the current year? O $4000 F. O $2300 F. O $4000 U. O $2300 U