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	$ 32,000
Budgeted fixed overhead	$ 26,000
Allocated fixed overhead	$ 28,350
Standard overhead allocation rate	$ 6.75
Standard direct labor hours per unit	2.1 DLHr
Actual output	2,000 units

A.

$ 3,650 F

B.

$ 3,650 U

C.

$ 13,500 F

D.

$ 13,500 U