Carlson Fashions uses standard costs for its manufacturing division. From the following data, calculate the fixed overhead volume variance. Actual fixed overhead $ 38 comma 000 Budgeted fixed overhead $ 22 comma 000 Standard overhead allocation rate $ 8 Standard direct labor hours per unit 3 DLHr Actual output 2 comma 000 units A. $ 26 comma 000 U B. $ 16 comma 000 F C. $ 26 comma 000 F D. $ 16 comma 000 U