Fletcher Company collected the following data regarding production of one of its products. Compute the fixed overhead cost variance.

?

Direct labor standard (2 his 913 , 10 / he . ) 26 20 per finished unit Actual direct labor hours 39 500 his Budgeted units 46 090 units Actual finished units produced 45 090 units Standard variable Of rate 12 hes $15 09 / HI . ) 30 .10 per finished unit Standard Fixed OH rate ( $426 , 200 / 49 , 690 units , 9 . 70 per unit Actual cost of variable overhead costs incurred $1 , 312 090 Actual cost of fixed overhead costs incurred 430 09 Multiple Choice 0 $23 090 favorable 0 547200 favorable O 54200 unfavorable 523 090 unfavorable 515 090 unfavorable