Fletcher Company cellected the following data regarding production of one of ns preducts. Compuce the fiwed overhead cost variance Direct labor standard (2 hrs. S13.69/hr.) Actual direct labor hours Budgeted units Actual finished units produced Standard variable OH rate 2 hrs. $16.83/hr. Standard fixed CH rate (572,308/59,08 units) Actual cost of variable overhead costs incurred Actual cost of fixed overhesd costs incurred S 27.2 20 per finished unit 99,580 hrs 51,880 units 49,080 units S 32.e per finished unit 9.70 per unit $1,568,080 $ 575,880 Multipie Cholce 24,000 untsvorabls $16.000 unfavorable $24.000 fevorable 93,700avorabls 9300 unaarable