Match Point, Inc. has the following overhead standards: Variable overhead: 4 hours at $7 per hour Fixed overhead: 4 hours at $9 per hour The standards were based on a planned activity of 37,000 machine hours when 6,700 units were scheduled for production. Actual data follow. Variable overhead incurred: $184,750 Fixed overhead incurred: $350,000 Machine hours worked: 36,800 Actual units produced: 6,800 Match Points fixed-overhead budget variance is:

Multiple Choice

• $7,600 unfavorable.

• $8,500 unfavorable.

• $17,000 unfavorable.

• $15,200 unfavorable.

• None of the answers is correct.