For a given department of the Serunity Company, estimated fixed overhead is $360,000 and variable overhead is $240,000 at a standard volume of 60,000 units. For November, $358,000 of fixed and $251,000 of variable overhead were incurred to produce 62,000 units. Which of the following statements is (are) true?

	A.	Overhead applied to production is $620,000.
	B.	Overhead volume variance is $14,000 (favorable).
	C.	Overhead budget variance is $3,000 (unfavorable).
	D.	All of the other answers are true.