Candelaria Arts is a manufacturer of liwary. Candles Budgeted Fixed Manufactaring overhead is $70,500 Candelaria Arti allocates fixed manefachuing overbead jo elch candle using budgeted direct manaficturing labor heun per unit Ead canfle is bedseted to take 5 labour Bours Actial output started and coenpleted is 1,400. Bodgeted fixed overhesd tate per unit of allocatice tase is $10 The Production-volume variance is $500 urf hyorable 5:6,500 unfavorable 5500 favorabie $56,500 favorable