QUESTION $5$ standard machine$-$hours allowed for the actual output of the period. Data concerning the most recent year appear below:

Budgeted $($Planned$)$ Overhead:

$\backslash$table$[[$Budgeted variable manufacturing overhead,$$38,700,],[$Budgeted fixed manufacturing overhead,$170,700,],[$Total budgeted manufacturing overhead,$$209,400,],[$Budgeted production $($a$),20,000,$units$],[$Standard hours per unit $($b$),1\mathrm{.}50,$machine$-$hours$],[$Budgeted hours $($a$)$x $($b$),30,000,$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$

$$57,675U$