Fletcher Company collected the following data regarding production of one of its products. Compute the fixed overhead cost variance. 26.20 per finished unit 89,500 hrs. Direct labor standard (2 hrs. @ S13.10/hr.) $ Actual direct labor hours 46,000 units 44,000 units 30.00 per finished unit 8.70 per unit Budgeted units Actual finis hed units produced Standard variable OH rate (2 hrs. @ $15.00/hr.) Standard fixed OH rate ($426,300/49,000 units) Actual cost of variable overhead costs incurred $1,312,000 Actual cost of fixed overhead costs incurred 430,000 Multple Cholce $47,200 favorable $23.000 favorable $47.200 unfavorable. $23,000 unfavorable. $15,000 unfavorable