Fletcher Company collected the following data regarding production of one of its products. Compute the fixed overhead cost variance. 16 Direct labor standard (2 hrs. @ $13.00/hr.) Actual direct labor hours Budgeted units Actual finished units produced Standard variable OH rate (2 hrs @ $15.10/hr.) Standard fixed OH rate ($440,000/50,000 units) Actual cost of variable overhead costs incurred Actual cost of fixed overhead costs incurred $ 26.00 per finished unit 90,500 hrs. 46,500 units 44,500 units $ 30,20 per finished unit $ 8.80 per unit $1,335,900 $ 442,000 Multiple Choice C) $23.00 favorable $50.400 favorable 0 $50.400 unfavorable