Vaughan Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard direct labor-hours (DLHS). The company has provided the folowing data for the most recent month $10,00 30.00 Standard Cost Card Direct Materials 245 Direct Labor 1.5 DLH 520 DUH FOH 1.5 DLH 511 20/DLH (Var = $5.70 DLH, Foed - $550 DLH) Total Unit Cost 16.80 $56.80 Budgeted Planed Production Actual Production Actual DLHS Actual Variable FOH Actual Fixed FOH Which of the following is false? 5,600 units 5,700 units 8,600 550.000 $48,000 Budgeted Planned Production Actual Production Actual DLHS Actual Variable FOH Actual Fixed FOH 5,600 units 5.700 units 8,600 $50,000 $48,000 Which of the following is false? O A. The fixed overhead cost variance is $1,800F OB. The variable factory overhead efficiency variance is $285 U OC. The standard DLHs needed for actual production is 8,550 OD. The fixed factory overhead volume variance is $825F