9 Meridian Fashions uses standard costs for their manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed overhead cost variance. $32,000 Actual fixed overhead 24,000 Budgeted fixed overhead Standard overhead allocation rate$8 Standard direct labor hours per unit DLHr Actual output 2500 units Minimized View $36,000 F $36,000 U $8000F $8000 U