74) Fleming Incorporated makes a single product-a critical part used in commercial airline seats. The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below: Budgeted fixed manufacturing overhead $ 190,485 Budgeted production (a) 15,000 Standard hours per unit (b) 1.70 units labor- hours labor- hours Budgeted hours (a) (b) 25,500 Actual production (a) 10,000 units Standard hours per unit (b) 1.70 labor- hours Standard hours allowed for the actual production (a) * (b) 17,000 labor- hours Actual fixed manufacturing overhead $ 172,485 Actual hours 16,000 labor- hours The fixed overhead volume variance is: A) $63,495 U B) $45,495 F C) $45,495 U D) $63,495 F