Question 43 1 pts Fletcher Company collected the following data regarding production of one of its products. Compute the fixed overhead cost variance. $ 25.60 per finished un 83,500 hrs. 43,000 units 41,000 units $ Direct labor standard (2 hrs. @ $12.80/hr.) Actual direct labor hours Budgeted units Actual finished units produced Standard variable OH rate (2 hrs. @ $17.00/hr.) Standard fixed OH rate ($348,300/43,000 units) Actual cost of variable overhead costs incurred Actual cost of fixed overhead costs incurred 34.00 per finished ui $ 8.10 per unit $ 1,385,000 $ 350,000 $26,000 favorable. $17,000 unfavorable. $17.900 favorable. $17.900 unfavorable. $26,000 unfavorable