King Company estimates that it will operate its manufacturing facilities at 800,000 direct labor hours for the year. The estimate for total budgeted overhead is $2,000,000. The standard variable overhead rate is estimated to be $2 per direct labor hours or $6 per unit. The actual data for the year are presented below: Actual finished units 250,000 Actual direct labor hours 764,000 Actual variable overhead $1,610,000 Actual fixed overhead $392,000 The fixed overhead budget variance for the year is $17,000 u $74,000 U $10,000 U $8,000 F