19. Gina Production Limited uses a standard costing system. The following information perta to 2011: Actual overhead costs ($16,500 is fixed) $ 40,125 Actual direct labour costs (11,250 hours) $131,625 Standard direct labour for 5,500 units: Standard hours allowed 11,000 hours Labour rate $12.00 The overhead rate is based on an activity level of 10,000 hours. Standard cost data for 5,000 units is as follows: Variable overhead Fixed overhead Total overhead $22,500 13,500 $36.000 What is the fixed overhead volume variance for Gina Production Limited A $1.350 F B. $3,600 F C. $4,125 U D. $1,350 U