27.

We are exclusive suppliers of food prepared for survive in emergency situations. Assume that the cost causal cost driver - used as the basis for allocating indirect costs of the Manufacturing is DLH - Direct Labor Hours. Below is present the projections for the period: (5 points) Standard variable manufacturing overhead (VMO): $ 100 per hour (DLH) Standard Fixed Manufacturing Overhead (FMO): S 120 per hour (DLH) Standard working hours required per accessory unit: 1.5 hours Fore st production at master budget level: 10,000 accessories Fixed Overhead Manufacturing (FMO) Budget: ????? Current results: Units of accessories produced and sold 9,600 Labor hours worked: 16,800 Variable indirect costs incurred (VMo): $ 1,478,400 Fixed indirect costs incurred (FMO): $ 1,832,200 How much is the fixed overhead budget variance of the manufacturing (FMO)? Or a. $ 32,200U Or b. $ 104,200F Or c. $ 104,200U Or d. $ 32,200F