Question 38 2 pts Cougar Inc. has the following standard and actual costs based on a a budgeted operating level of 10,000 units and an actual operating level of 10,500 units Cost Direct Materials Direct Labor Variable Overhead Cougar Inc. dosts Standard 5 pounds @ $1 pound 3 hours @ $20/hour Actual $3.000 pounds at $1,10/pound 181/000 hours @ $21 hour 3 hours @ $5/hour $160,000 Fixed Overhead 3 hours @ $ 10/houn $1602 000 What is Cougar's Fixed Overhead Variance? 10.500 Favorable 13.000 Unfavorable O 13.000 Favorable O 10.500 Unfavorable