Wave Fashions uses standard costs for its manufacturing division. The allocation base for overhead costs is direct labor hours. From the following data, calculate the total fixed overhead variance. Actual fixed overhead Budgeted fixed overhead $40,000 $27,000 Allocated fixed overhead $27,000 Standard overhead allocation rate $6.75 Standard direct labor hours per unit 2.00 DLHr Actual output 2,000 units A. $13,500 U B. $13,500 F C. $13,000 U D. $13,000 F #