Bentz Fashions uses standard costs for its manufacturing division. From the following data, calculate the total fixed overhead variance. Actual fixed overhead exist40,000 Budgeted fixed overhead exist24, 500 Allocated fixed overhead exist29, 400 Standard overhead allocation rate exist7.00 Standard direct labor hours per unit 2.1 DLHr Actual output 2,000 units exist14,000 F exist10, 600 F exist14,000 U exist10, 600 U