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Dunbar Inc. has the following results for April.

A. Budgeted direct labour-hours per unit is used to allocate variable manufacturing overhead.Fixed overhead is allocated on a per unit basis.

B. Budgeted amounts for February are:

Direct labour-hours	0.30/unit
Variable labour-hour overhead rate	$20.00 /DLH
Fixed manufacturing overhead	$600,000
Budgeted output (denominator level output)	30,000 units

C. Actual amounts for February are:

Variable manufacturing overhead	$340,000
Fixed manufacturing overhead	$590,000
Direct labour-hours	16,000 hours
Actual output	40,000 units

What are the fixed manufacturing overhead efficiency and production-volume variances, respectively?

a.	0; $200,000 favourable
b.	$50,500 favourable; $199,998 unfavourable
c.	0; $200,000 unfavourable
d.	$50,500 unfavourable; $199,998 favourable
e.	There is no efficiency variance; $200,000 favourable.