Moeller Electric manufactures light fixtures. The following information pertains to the company's manufacturing overhead data.

Budgeted output units	34,000 fixtures
Budgeted machine-hours	10,000 hours
Budgeted variable manufacturing overhead costs for 30,000 fixtures	$80,625
Actual output units produced	44,000 fixtures
Actual machine-hours used	10,000 hours
Actual variable manufacturing overhead costs	$131,000

What is Moeller Electric's variable manufacturing overhead static-budget variance?

Question 1Select one:

a.

$2,750 favourable

b.

$44,000 unfavourable

c.

$40,375 favourable

d.

$50,375 unfavourable

e.

$2,750 unfavourable