The value for box E should be: $0

The value for box E is

A) always equal to $0 because fixed costs do not vary with activity.

B) determined by subtracting the actual fixed costs from the budgeted fixed cost in the static budget. If the number is negative the variance is unfavourable.

C) determined by subtracting the actual fixed costs from the budgeted fixed cost in the flexible budget. If the number is positive the variance is unfavourable.

D) Can only be calculated after it has been determined if overhead has been over or under applied.

Static budget volume 220 units Actual volume 250 units