etcher Company collected the following data regarding production of one of its products. Compute the fixed verhead variance. Direct labor standard (2 hours @ $12.80/hour) Actual direct labor hours. Budgeted units Actual finished units produced Standard variable OH rate (2 hours @ $16.00/hour) Standard fixed OH rate ($386,400/46,000 units) Actual cost of variable overhead costs incurred Actual cost of fixed overhead costs incurred $ 25.60 per finished unit 86,500 hours 44,500 units 42,500 units $ 32.00 per finished unit $ 8.40 per unit $ 1,354,000 $ 390,000 Multiple Choice $33,000 favorable. $22,000 unfavorable. $33,000 unfavorable. $22,000 favorable. $16,000 unfavorable.