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 Allocated fixed overhead Standard overhead allocation rate Standard direct labor hours per unit Actual output $36,000 $24,500 $28,000 $7.000 2.00 DLHI 2000 units Select one: O A. $8000 U O B. $8000 F O C. $14,000 F O D. $14,000 U