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 $32,000 $25,500 $28,350 $6.75 2.1 DLHO 2,000 units O A. $13,500 F B. $3,650 F C. $13,500 U D. $3,650 U Jeong Company incurs both fixed and variable production costs. Assuming that production is within the relevant range, if volume goes up by 28%, then the total costs would A. remain the same B. decrease by 28% C. increase by 28% D. increase by an amount less than 28%