Assume that a company uses a standard cost system and applies overhead to production based on direct labor-hours. It provided the following excerpt from the standard cost card of its only product: Standard Standard Hours Standard Rate Cost Fixed manufacturing overhead 2 hours $ 6.00 per hour $ 12.00 During the most recent period, the following additional information was available: The total actual fixed overhead cost was $275,000. . The budgeted amount of fixed overhead cost was $285,000. . 46,000 direct labor-hours were actually used to produce 24,100 units. How much was the fixed overhead budget variance? Multiple Choice O $10,000 U O $10,000 F O $14,200 U O $14,200 F