Fletcher Company collected the following data regarding production of one of its products. Compute the fixed overhead variance. Direct labor standard (2 hours @ $13.20/hour) $ 26.40 per finished unit Actual direct labor hours 91,500 hours Budgeted units 47,000 units Actual finished units produced 45,000 units Standard variable OH rate (2 hours @ $15.20/hour) $ 30.40 per finished unit Standard fixed OH rate ($453,900/51,000 units) $ 8.90 per unit Actual cost of variable overhead costs incurred $ 1,362,000