The Lopez Company uses standard costing in its manufacturing plant for auto parts. , the budgeted output level for the year is 8,000 units, The standard machine-hours allowed per unit of output is 12 machine hours.the budgeted fixed manufacturing overhead rate is $10 per hour. The actual output produced was 8,800 units. Fixed manufacturing overhead incurred was $746,000. Actual machine hours were 98,000 The sales volume variance for F.MOH is : Select one: a. Never a variance b. 214,000 Favorable c. 96,000 Unfavorable d. 214,000 unfavorable e. 96,000 Favorable