The Dogwood Technology Company managerial accountant computes the May total variance report. The budgeted fixed overhead was $48,580 and the standard fixed overhead cost allocated to production was $45,600. The actual fixed overhead totaled $47,930. Compute the fixed overhead budget variance and the fixed overhead volume variance. O A. $880 U; $3,430 F OB. $3,430 U; $880 F O C. $650 F; $2,980 U O D. $2,980 F; $650 U