Please help me solve the following problem. My calculation came to $750 U.

Springfield uses a standard cost system for each of its refineries. For the Illinois refinery, the monthly fixed overhead budget is $8,000 for a planned output of 5,000 barrels. For September, the actual fixed cost was $8,750 for 5,100 barrels. The fixed overhead budget variance is:

Select one:

A. $ 875 F

B. $1,500 F

C. $ 750 U

D. $ 800 U