26. (6 points) Pepin Co. has the following factory overhead costs for the most recent period: Standard overhead applied to this period's production $ 330,000 Flexible budget for overhead based on output (i.e., units produced) 396,000 Total budgeted overhead in the master (static) budget 386,000 Actual total overhead cost incurred during the period 376,000 The fixed overhead production volume variance for Pepin Co. this period, to the nearest whole dollar, is: a. $10,000 favorable b. $46,000 unfavorable C. $56,000 unfavorable d. $66,000 unfavorable The total underapplied or overapplied factory overhead for Pepin Co. for the period, to the nearest whole number, is: a. $10,000 overapplied b. $46,000 underapplied c. $56,000 underapplied d. $ 66,000 underapplied