QUESTION $5$ 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

Budgeted fixed manufacturing overhead

Total budgeted manufacturing overhead

Budge

Standard hours per unit $($b$)$

Budgeted hours $($a$)($b$)$

$$38,700$

$170,700$

$$209,400$

$20,000$ units

$1\mathrm{.}50$ machine$-$hours

$30,000$ machine$-$hours

Applying Overhead:

Actual production $($a$)$

Standard hours per unit $($b$)$

$15,000$

units

Standard hours allowed for the actual production $(a)(b)$

$1\mathrm{.}50$

machine$-$hours

$22,500$

machine$-$hours

Actual Overhead and Hours:

Actual variable manufacturing overhead

$$,9,812$

Actual fixed manufacturing overhead

$185,700$

Total actual manufacturing overhead

$$195,512$

Actual hours

$22,300$

machine$-$hours

The fixed overhead budget variance is:

$$57,675F$

$$15,000F$

$$15,000U$

$$57,675$