manufacturing overhead (FMOH) costs to prodacts using a fived and a standard of 2 DLHsper unit. The following relates to 20 Highland Company uses a standard costing systcm and applies its frxed a pre-determined overhead rate (FPOHR) based on direct labor hours (DL.Hs) and a production for the period Budgeted (Denominator) Activity Actual DLHs Actual production Actual FMOH Over-applied FMOH 240,000 DLIHs 225,000 DLHs 117000 units S 881.250 S 54.750 The FMOH Volume Variance for the period was closest to: A. S B. S 21,192 Unfavorable 21,192 Favorable D. E. S 24,000 Unfavorable S Nope of the above 24,000 Favorable