Fletcher Company collected the following data regarding production of one of its products. Compute the fixed overhead variance. Direct labor standard (2 hours @ $13.10/hour) Actual direct labor hours Budgeted units Actual finished units produced Standard variable OH rate (2 hours @ $15.00/hour) Standard fixed OH rate ($426,300/49,000 units) Actual cost of variable overhead costs incurred Actual cost of fixed overhead costs incurred $ 26.20 per finished unit 89,500 hours 46,000 units 44,000 units $ 30.00 per finished unit $ 8.70per unit $ 1,312,000 $ 430,000