Chojnowski Incorporated makes a single product--a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below:

Budgeted (Planned) Overhead:
Budgeted variable manufacturing overhead	$ 82,450
Budgeted fixed manufacturing overhead	325,975
Total budgeted manufacturing overhead	$ 408,425

Budgeted production (a)	25,000	units
Standard hours per unit (b)	1.70	labor-hours
Budgeted hours (a) (b)	42,500	labor-hours

Applying Overhead:
Actual production (a)	20,000	units
Standard hours per unit (b)	1.70	labor-hours
Standard hours allowed for the actual production (a) (b)	34,000	labor-hours

Actual Overhead and Hours:
Actual variable manufacturing overhead	$ 74,812
Actual fixed manufacturing overhead	312,975
Total actual manufacturing overhead	$ 387,787
Actual hours	31,700	labor-hours

The fixed overhead budget variance is:

Multiple Choice

• $13,000 F

• $13,000 U

• $52,195 F

• $52,195 U