Using a standstard costing, a manufacturing company has budgeted its fixed overhead for the tear at $845000 and has set an expected level of production at 130000 units. each unit is expected to take two hours of production time. For the year, the firm actually produced 134000 units in 274000 hours. What is the fixed overhead denominator variance?

A. 26000 favorable

B. 26000 unfavorable

c. 45500 favorable

D.45500 unfavorable