Kelsey Products uses standard costs for their manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the fixed overhead cost variance. Actual fixed overhead Budgeted fixed overhead Standard overhead allocation rate Standard direct labor hours per unit Actual output A. $1,000 U B. $3,300 F OC. $1,000 F OD. $3,300 U $38,000 $37,000 $11 3 DLHr 300 units