River Mills manufactures reproduction antique furniture using historic manufacturing methods. River often uses waterpower, which is not only historically accurate, but also saves energy costs. Although River uses old fashioned manufacturing techniques it is still a modern company that performs modern business analysis. River incurred actual fixed manufacturing overhead costs of $256,000. Using standard costing, River allocated $220,000 in fixed manufacturing overhead costs. If River observed a $1,500 unfavorable fixed manufacturing overhead volume variance, what amount had management budgeted for fixed manufacturing overhead? O A. $257,500 O B. $218,500 OC. $221,500 O D. $254,500