A company manufactures one product, the JB$3.$ Budgeted fixed overhead per unit is $1$ and

budgeted output is $4,000$ units. Actual output is $4,800$ units and the actual overheads are

$44,800.$

What is the fixed overhead expenditure variance?

a$)3,200$ Adverse

b$)4,800$ Favourable

c$)4,800$ Adverse

d$)3,200$ Favourable