8 . Kuhlman Corporation applies manufacturing overhead to products on the basis of standard machine - ho Budgeted and actual overhead costs for the most recent month appear below Original Budge Actual Costs Variable overhead costs Supplies $4 480 54 310 Indirect labo Sen 3. 630 Fixed overhead costs Supervision 2800 2810 Utilities 7840 7820 Factory depreciation 14 . 280 14 . 260 Total overhead cost 32.760 32 . 830 The company based its original budget on 2, 800 machine - hours . The company actually worked 2 730 machine - hours the totale during the month . The standard hours allowed for the actual output of the month totaled 2 730 machine - hours . W hat was the fixed manufacturing overhead volume variance for the month ? A . $623 favorable B. $534 favorable C. $623 unfavorable D. $534 unfavorable E . None of the above