company uses a standard costing system and applies overhead to production based on direct labor-hours. It provided the following formation for its most recent year: Total budgeted fixed overhead cost for the year Actual fixed overhead cost for the year Budgeted direct labor-hours Actual direct labor-hours Standard direct labor-hours allowed for the actual output $300,000 $284,000 60,000 56,000 58,000 Vhat is the fixed overhead budget variance? Multiple Choice $16.000 U $10,000 F $16,000 F $10,000 U