Suppose you work for a spacecraft manufacturer who produces x-vvIngs for Ine Resistance. Your boss would like an update on the budgets for the X-Wings, including details relating to variances for production. Consider the following for the month of March: Manufacturing overhead: Actual units produced: 12 units Actual direct labour hours: 612 hours Actual Variable Manufacturing Overhead Rate: $78 per Direct Labor Hour Actual Fixed Manufacturing Overhead $ 47,736 Budgeted units produced: 11 units Standard hours per unit: 50 hrs/unit Standard Variable Manufacturing Overhead Rate: $80 per Direct Labour Hour Budgeted Fixed Manufacturing Overhead: $44,000 What was the fixed manufacturing volume (or capacity) variance? $3,736F $4,00OU $4,00OF $3,736U