Potestio Incorporated makes a single producta critical part used in commercial airline seats. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below:

Budgeted (Planned) Overhead:
Budgeted variable manufacturing overhead	$	49,530
Budgeted fixed manufacturing overhead		252,720
Total budgeted manufacturing overhead	$	302,250
Budgeted production (a)		30,000	units
Standard hours per unit (b)		1.30	machine-hours
Budgeted hours (a) (b)		39,000	machine-hours
Applying Overhead:
Actual production (a)		31,000	units
Standard hours per unit (b)		1.30	machine-hours
Standard hours allowed for the actual production (a) (b)		40,300	machine-hours
Actual Overhead and Hours:
Actual variable manufacturing overhead	$	80,560
Actual fixed manufacturing overhead		266,720
Total actual manufacturing overhead	$	347,280
Actual hours		42,400	machine-hours

The total of the overhead variances is: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

A)$34,955 U

B)$45,030 F

C)$34,955 F

D)$45,030 U