Assume that a company uses a standard cost system and apples overhend to production based on direct lobor hoursR provided the futowng information for its most recent year. Total budgeted fixed overhead cost for the year Actual fixed overhead cost for the year Budgeted direct labor-hours Actual direct tabor-hours Standard direct laber-hours allowed for the actual output $ 300,000 $ 276,000 60, 000 56,000 57, 500 What is the fixed overhead volume variance? Mutole Choice $12.500F $20.000 u $20,000F $12.500 U