The St. Augustine Corporation originally budgeted for $360,000 of fixed overneau l TO Production was budgeted to be 12,000 units. The standard hours for production were 5 hours per unit. The variable overhead rate was $3 per hour. Actual fixed overhead was $360,000 and actual variable overhead was $170,000. Actual production was 11,700 units. 36. The fixed factory overhead volume variance is a. $9,000 favorable b. $9,000 unfavorable c. $5,500 favorable d. $5,500 unfavorable d. $5,500 unfavorable ase Manufacturing Co's static budget for 10,000 units of production includes $40,000 for direct labor and $4.000 for variable electric power. Total fixed costs are $24,000. At 12,000 units of production, a flexible budget would show a. variable costs of $52,800 and $29,000 of fixed costs b. variable costs of $44,000 and $24,000 of fixed costs variable costs of S$2,800 and $24,000 of fixed costs