3. Selsdale Ltd budgeted 220,000 variable costs and 85,000 fixed overhead costs for the year, based on output of 100,000 units. The actual output was 90,000 units and there was an adverse variance of 4,000 on fixed costs. The variable cost per unit was in accordance with the budget. What was the total actual cost for the year? A. 274,500 B. 278,100 C. 279,000 D. 287,000 (1 mark) 3.a Describe in words, step by step, the calculation in order to explain this answer. (4 marks)