Springfield uses a standard cost system for each of its refineries. For the Illinois refinery, the monthly fixed overhead budget is $$8,000$ for a planned output of $5,000$ barrels. For September, the actual fixed cost was $$8,750$ for $5,100$ barrels.

If fixed overhead is applied on a per$-$barrel basis, the fixed overhead volume variance is:

Select one:

A$.$ $$8,160$ U

B$.$ $$8,000$ F

C$.$ $ $160$ F

D$.$ $ $160$ U

Springfield uses a standard cost system for each of its refineries. For the Illinois refinery, the monthly fixed overhead budget is $$8,000$ for a planned output of $5,000$ barrels. For

September, the actual fixed cost was $$8,750$ for $5,100$ barrels.

If fixed overhead is applied on a per$-$barrel basis, the fixed overhead volume variance is:

Select one:

A$.$ $$8,160$

B$.$ $$8,000F$

C$.$ $$160F$

D$.$ $$160U$