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DBC's actual and budgeted fixed overhead amounts for the last year were $275,000 and $280,000. Standard hours allowed for the output achieved was 55,000 hours.

DBC's actual and budgeted fixed overhead amounts for the last year were $275,000 and $280,000. Standard hours allowed for the output achieved was 55,000 hours. 40,000 hours had been budgeted for the year. DBC's fixed overhead volume variance was:

Multiple Choice

$105,000 unfavourable

$5,000 favourable

$105,000 favourable

$60,000 favourable

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