the fixed overhead budget (price) variance is favorable, that means

	A.	The fixed overhead resource is over-utilized.
	B.	The actual cost is lower than the standard cost/flexible budget (the amount that should have been budgeted, given the actual output level).
	C.	The original fixed overhead budget amount is lower than the standard cost/flexible budget (the amount that should have been budgeted, given the actual output level).
	D.	The actual cost is lower than the original budget.