$30,000 $25,000 Actual fixed overhead Budgeted Standard overhead allocation rate Standard direct labor hours per unit d overhead 2 ctual output 2,000 units 000 U B) $3,000F C) $5,000 U D) $5,000 F 36) Zenith Fashions uses standard costs for their manufacturing division. From the following data, calculate the fixed overhead allocated to production based on direct labor hours (Di.Ho)? ctual fixed overhead udgeted fixed overhead tandard overhead allocation rate tandard direct labor hours per unit ctual output S25 2 2,000 units A) S30,000 B) $14,000 C:) S28,000 D) $25,000 37) Zenith Fashions uses standard costs for its manufacturing division. From the following data, calculate the fixed overhead volume variance