The following information was extracted from the accounting records of Orient Company: STANDARD COST CARD PER UNIT Direct materials: 8 kg x 1,20 TL per kg 9,60 TL Direct labor: 3 hours x 20 TL per hour 60,00 TL Variable overhead: 3 hours x 6,00 TL per hour 18,00 TL Fixed overhead: ? Total standard cost per unit ? Budgeted fixed overhead for the period is 420.000 TL and the budgeted fixed overhead rate is based on an expected capacity of 30.000 direct labor hours. The following information is available regarding the company's operation for the period. Units produced 10.500 Direct labor 29.000 hours costing 590.000 TL Overhead incurred: Variable overhead 182.000 TL Fixed overhead 430.000 TL Orient's fixed overhead volume variance would be Ltfen birini sein: a. 21.000 TL favorable b. 31.000 TL favorable c. 10.000 TL unfavorable d. 11.000 TL unfavorable