Augusta Manufacturing uses a standard cost system with machine-hours (MHs) as the activity base for overhead costs. At the close of last year, the company showed the following results: 11,000 units Actual units produced S 861,000 s 42,000 Favorable Actual fixed manufacturing overhead (FMOH) FMOH budget variance Information related to machine-hours is as follows: 2 MHs per unit Standard machine-hours per unit Budget (denominator) level ofactivity 21,000 MHs 20,050 MHs Actual machine-hours used 19 The company's FMOH volume variance for the year would be closest to: s 85,000 Unfavorable 43,000 Favorable A. B. C. D. 43,000 Unfavorable E. None of the above 61,000 42000 T