Redel Inc. has the following results for the current period
		Budget	Actual
	Fixed Overhead	$ 153941	$ 158618
	Units produced	6513	6109
	Direct labour hours	13026	321193
Fixed overhead is applied at $12 per direct labour hour. Variable overhead is applied at $27.50 per DLH. The standard hours per unit are 2 direct labour hours. Actual variable overhead was $321193.
Which of the following amounts represents the fixed overhead budget variance? (a negative number implies an unfavourable variance)

Select one:

a. $-7325

b. $4677

c. $-4677

d. $7325