ormation was taken from the annual manufacturing overhead cost budget of Fergie Manufacturing. $92,400 $55,440 30,800 5,775 4 Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labor hours Normal production level in units Standard labor hours per unit During the year, 5,600 units were produced, 18,340 hours were worked, and the act manufacturing overhead was $151,200. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the of direct labor hours. Fergie's controllable overhead variance is A) $1,680 U B) $6,160 U C) $7,840 U. D) $22,400 U. 13. The following information was taken from the annual manufacturing overnea s budget of Fergie Manufacturing. $92,400 $55,440 30,800 5,775 4 Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labor hours Normal production level in units Standard labor hours per unit During the year, 5,600 units were produced, 18,340 hours were worked, and the actual manufacturing overhead was $151,200. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Overhead is applied on the basis of direct labor hours. Fergie's volume overhead variance is A) $ 1,680 U. B) $6,160 U. C) $7,840 U D) $22,400 U