QUESTION B The Lefeld Company applies manufacturing overhead costs to products on the basis of direct labor-hours the standard cost card shows that 12 direct labor-hours are required per unit of product. For August, the company budgeted to work 300.000 direct labor-hours and to incur the following total manufacturing overhead costs Total fixed overhead costs Total variable overhead costs $475 200 $396,000 During August, the company completed 28.000 units of product, worked 344.000 direct labor-hours, and incurred the following total manufacturing overhead costs Total fixad overhead costs Total variabin overhead costs 5461,200 $395.600 The denominator activity in the predetermined overhead rate is 360.000 direct labor-hours. (Note that this is the same data that was provided for the previous question) The fued overhead burget variance for Augustis $14,000 F $14,000 U $12.800 F $12,800