The managerial accountant at Space Right Office Cubicles calculates fixed overhead variances to complete the August report. The actual fixed overhead cost in the month of August was $50,200 and the budgeted fixed overhead cost was $51,800. The standard hours in August were 2,700 and the standard rate per machine - hour was $19. Calculate the standard fixed overhead cost allocated to production, the fixed overhead budget variance, and the fixed overhead volume variance. O A. $51,300; $1,600 F; $500 U O B. $47,500; $1,100 F; $1,600 U OC. $51,800; $2,100 F; $1,100 U D. $50,200; $2,726 F; $1,600 U