5. M Corporation manufactured 10,000 golf bags during March. The fixed overhead cost-allocation rate is $10.00 per machine-hour. The following fixed overhead data pertain to March.

Actual Static Budget

Production 10,000 units 6,000 units

Machine-hours 5,100 hours 12,000 hours

Fixed overhead cost for March $122,000 $120,000

What is the fixed overhead production-volume variance?

Select one:

a.

$22,000 unfavorable

b. $80,000 favorable

c. $2,000 unfavorable

d. $80,000 unfavorable