Easel Manufacturing budgeted fixed overhead costs of

$ 2.50$2.50

per unit at an anticipated production level of

1 comma 4501,450

units. In July Easel incurred actual fixed overhead costs of

$ 4 comma 900$4,900

and actually produced

1 comma 1001,100

units.

What is Easel's fixed overhead budget variance for July?

A.

$ 1 comma 275.00$1,275.00

favorable

B.

$ 1 comma 275.00$1,275.00

unfavorable

C.

$ 2 comma 150.00$2,150.00

favorable

D.

$ 2 comma 150.00$2,150.00

unfavorable