The following information was taken from the annual manufacturing overhead cost budget of Fergie Manufacturing: Variable manufacturing overhead costs $69,300 Fixed manufacturing overhead costs $41,580 Normal production level in direct labor hours 23,100 Normal production level in units 5,775 Standard direct labor hours per unit During the year, 5, 600 units were produced, 18, 340 hours were worked, and the actual manufacturing overhead was $113,400. Actual fixed manufacturing overhead costs equaled budgeted fixed manufacturing overhead costs. Manufacturing overhead is applied on the basis of direct labor hours. Main Content Fergie's manufacturing overhead volume variance is O A) $4,620 U. OB) $5,880 U. OC) $1,260 U. OD) $16,800 u. 9:33 PM M ENG E