41. Enberg Company, which applies overhead to production on the basis of machine hours, reported the following data for the period just ended: Actual units produced: 14,800 Actual fixed overhead incurred: $791,000 Standard fixed overhead rate: $13 per hour Budgeted fixed overhead: $780,000 Planned level of machine-hour activity: 60,000 If Enberg estimates four hours to manufacture a completed uni, the company's fixed-overhead volume variance would be: A. $10,400 favorable. B. $10,400 unfavorable. C. $11,000 favorable. D. $11,000 unfavorable. E. some other amount. English (United States)