Assume that a company uses a standard cost system and applies overhead to production based on direct labor-hours. It provided the following information for its most recent year: 23 30 Total budgeted fixed overhead cost for the year Actual fixed overhead cost for the year Budgeted direct labor-hours Actual direct labor-hours Standard direct labor-hours allowed for the actual output $300,000 $278,000 60,000 56,000 58,000 What is the fixed overhead budget variance? Multiple Choice $22.000 $22.000 F $10,000 u c $10,000 F