Direct labor standard (2 hrs. @ $13.10/hr.) Actual direct labor hours Budgeted units Actual finished units produced Standard variable on rate (2 hrs. @ $15.00/hr.) Standard fixed OH rate ($426,300/49,000 units) Actual cost of variable overhead costs incurred Actual cost of fixed overhead costs incurred $ 26.20 per finished unit 89,500 hrs. 46,000 units 44,000 units $ 30.00 per finished unit $ 8.70 per unit $1,312,000 $ 430,000 Multiple Choice $15.000 unfavorable $47.200 unfavorable $23.000 unfavorable O $23,000 favorable $47.200 favorable Fletcher Company collected the following data regarding production of one of its products. Compute the fixed overhead cost variance. Direct labor standard (2 hrs. @ $13.10/hr.) Actual direct labor hours Budgeted units Actual finished units produced Standard variable OH rate (2 hrs. @ $15.00/hr.) Standard fixed OH rate ($426,300/49,800 units) Actual cost of variable overhead costs incurred Actual cost of fixed overhead costs incurred 26.20 per finished unit 89,500 hrs. 46,800 units 44,000 units $ 30.00 per finished unit $ 8.70 per unit $1,312 yee $ 430,800 Multiple Choice $15.000 unfavorable O $47200 unfavorable $23.000 unfavorable. $23,000 favorable $47.200 favorable