Assume the variable overhead standard is 5 machine hours at $10 per hour and the fixed overhead standard is 5 machine hours at $12 per hour based on a planned activity of 22,000 machine hours when 5,200 units were scheduled to be produced. Given the following data: Actual variable overhead incurred: $169,750 Actual fixed overhead incurred: $285,000 Actual machine hours used: 21,800 Actual units produced: 5,300 the fixed overhead budget variance is: $6,400 unfavorable. $7,600 unfavorable. 10 0 0 0 0 $21,000 unfavorable. O $12,800 unfavorable. None of the answers is correct