We are exclusive suppliers of food prepared to survive in emergency situations. Assume that the cost driver - cost driver - used as the manufacturing overhead allocation base is DLH - direct labor hours. Below are the projections for the period: (5 points) Standard variable manufacturing overhead (VMO): $ 100 per hour (DLH) Standard Fixed Manufacturing Overhead (FMO): $ 120 per hour (DLH) Standard working hours required per accessory unit: 1.5 hours Forecast production at the master budget level: 10,000 accessories Fixed Overhead Manufacturing (FMO) Budget: ????? Current results: Units of accessories produced and sold 9,600 Labor hours worked: 16,800 Variable indirect costs incurred (VMO): $ 1,478,400 Fixed indirect costs incurred (FMO): $ 1,832,200 How much is the fixed manufacturing overhead (FMO) budget variance?

a. $ 32,200F

b.$ 104,200U

c.$ 104,200F

d.$ 32,200U