19 A company uses a standard costing system and apples overhead to production based on direct lobor-hours. It provided the following information for its most recent year. oints Total budgeted fixed overhead cost for the year Actual fixed overhead cost for the year Budgeted direct labor-hours Actual direct labor-hours Standard direct labor-hours allowed for the actual output $300,000 $280,000 60,000 8 01:16:55 56,0001 58,000 What is the fixed-overhead budget variance? Multiple Choice $20,000 U