REQUIRED Use the information provided below to answer the following question based on variance analysis. INFORMATION The following figures were extracted from the budgeted statement of comprehensive income of Simplex Limited for August 2017, a normal production month in which 20000 units are expected to be produced: R Materials: Sim (10000 metres at R6 per metre) 60 000 Plex (10000 metres at R14 per metre) 140 000 Direct labour (10000 hours at R80 per hour) 800 000 Fixed overheads 400 000 The actual production for August 2017 was 24000 units and the following is an extract of the statement of comprehensive income: R Materials: Sim (16000 metres at R4 per metre) 64 000 Plex (10000 metres at R16 per metre) 160 000 Direct labour (12500 hours at R86.20 per hour) 1077 500 Fixed overheads 360 400 What is the fixed manufacturing overheads volume capacity variance? O A. R400 000 favourable O B. R10 000 favourable O C. R100 000 favourable