Family Fashions uses standard costs for its manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed overhead volume variance. Actual fixed overhead $38,000 $23,000 $8 3 DLHR Budgeted fixed overhead Standard overhead allocation rate Standard direct labor hours per unit Actual output 2,100 units O A. $27,400 U B. $16,800 U OC. $16,800 F D. $27,400 F